ROFL can be merged with other accronyms to created super l33t acronyms that "r0x0r y0ur b0x0rs" per se. Some examples of the merged accronyms are as follows:
ROFLAARP: Rolling On Floor Looking At Assorted Rodent Pornography
ROFLEW: Rolling On Floor Laughing whilst Eating Waffles
<admin> rofl. Are you ROFLEW?
<noob> Nah dude! I'm totally eating them at a table.