I like the West. That's where men are men and women are women, and it's hard to beat a combination like that.

The line plays on a familiar American cliché about the “West” as a place of rugged masculinity and straightforward gender roles (“men are men and women are women”). Berle’s punchline—“it’s hard to beat a combination like that”—turns the cliché into a comic double-entendre: it can be read innocently as praising complementary partnership, or more suggestively as a bawdy joke about sexual attraction. The humor depends on exaggeration and on the audience recognizing the stock phrase, then enjoying Berle’s quick twist that both affirms and gently mocks the stereotype.