"Chelsea Handler is on Conan’s couch, talking to Conan about swimming in the ocean. She asks Conan if he likes to swim in the ocean, which Conan answers in the affirmative. Handler then turns to Conan's sidekick (and, because it’s pertinent here, portly gentleman) Andy Richter, seated on her other side, and asks him the same question, which he also answers positively. But Handler lingers.
“Do you float… a lot… in the ocean?” she asks, nodding. Nervous laughter from the studio audience. It sounds like a thready segue into a fat joke, more than a fat joke itself, as though she’s -- heh -- testing the waters.
Richter, who like many members of the Double-Chin Division of the Corpulence Army can probably recognize even an uncertain effort at a joke about his size, takes an instant to process. Then, before Handler can move on, he replies, “Why, do you sink?” Waits a beat. “Might be that cast-iron heart.”"
Perfect.
See more about the best way to handle a fat-joke ;)