First, I make sure I'm sufficiently stimulated. By that, I drink coffee or ingest some other caffeine to energize my mind. Then I go looking for ideas.
Yes, I said that I "look" for ideas. I go through joke books looking for material; I like to search used bookstores, secondhand shops and yard sales to get more joke books as the jokes inside can be turned into good gags for Tiffany and Corey to do in their cartoons.
In addition to joke books, I search through books, magazines and websites for older gag cartoons from 1946 to 1999, searching more ideas. Some of those punchlines can be converted into material that Tiffany and Corey can do.
Magazines are another big source of jokes. I scour through all kinds of magazine archives for jokes I can use. Some titles I look through are Highlights for Children, Boys Life, Playboy (!) and Reader's Digest.
So what do I do with all these jokes and ideas I find?
I write them down in a notebook!
I have recorded years worth of jokes to use for Tiffany & Corey. Already, a second notebook is sitting by, ready to have even more jokes recorded inside.