Someone once asked me if my cartoon ideas begin with the words and concept or with a visual. My experience has been a bit of each. This toon started with the little uniformed guy. I decided to draw him saluting...a flag. Then the idea to make the flag a golf flag just popped into my head. The bystanders were a late addition so there would be someone to supply the commentary. Presto.
Bonus points if you spot the "oops" (which when I saw it decided the error was quite funny).