They say you can compare a man's shoe size to his manhood. So that's why I keep my skis on everywhere I go.

The joke riffs on a familiar piece of locker-room folklore: that shoe size correlates with sexual endowment. Shandling’s punchline—wearing skis everywhere—pushes that superstition to absurdity, exposing both its insecurity and its comic logic. By treating the claim as actionable “evidence” and then overcompensating in the most impractical way possible, the line satirizes masculine anxiety and the performative nature of “proving” manhood. It’s also characteristic of Shandling’s persona: self-aware, neurotic, and willing to puncture macho posturing by making himself the butt of the joke.