The exact moment where someone or something is so funny that you laugh your ass off enough to make your eyes swell up and you begin crying hysterically.
In the movie "The Waterboy" Adam Sandler attempts to become the new waterboy of his favorite wrestler, Captain Insano and when he reveals that he is in fact 31 years old Captain Insano and the TV presenter laugh hysterically and Bobby Boucher hangs up before they can answer.
Real Life Situation
DUDE 1: "Hey man, did you see Turd Ferguson on Celebrity Jeopardy?"
DUDE 2: "Yeah man, I had mad captain insano eyes going."