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.
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!
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.
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Horace gets his best ideas in the shower. Lots of people do.
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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!
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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.
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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!
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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.
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