Just winging it here, but it looks like he is frustrated in the first panel, and panning out, we see that the idea cloud/balloon/thingy is blocking the water for his shower. The only problem with this interpretation is that it doesn’t explain the reason for the cloud/balloon/thingy to be there in the first place.
Horace gets his best ideas in the shower. Lots of people do.
DemetriosX is right, at least for me! I occasionally start a conversation with a cow-orker with, “I was thinking about you in the shower…” which always gets their attention!
The best ideas sometimes come when you can’t write them down. Maybe he’s thinking about his invention of the magnetic wooden scrub-brush handle.
PHSII – Don’t try to start a conversation with a “cow-orker.” They’re too busy to engage in idle chat, they’ve got cows to ork!
After looking at it again, I agree that he had some idea in the shower, then that bubble started deflecting the shower spray, which annoys him.
Comics I Don't Understand 
Just winging it here, but it looks like he is frustrated in the first panel, and panning out, we see that the idea cloud/balloon/thingy is blocking the water for his shower. The only problem with this interpretation is that it doesn’t explain the reason for the cloud/balloon/thingy to be there in the first place.
Horace gets his best ideas in the shower. Lots of people do.
DemetriosX is right, at least for me! I occasionally start a conversation with a cow-orker with, “I was thinking about you in the shower…” which always gets their attention!
The best ideas sometimes come when you can’t write them down. Maybe he’s thinking about his invention of the magnetic wooden scrub-brush handle.
PHSII – Don’t try to start a conversation with a “cow-orker.” They’re too busy to engage in idle chat, they’ve got cows to ork!
After looking at it again, I agree that he had some idea in the shower, then that bubble started deflecting the shower spray, which annoys him.