TV comedy writer O'Shannon isn't interested in teaching you how to sell that buddy road picture you're hawking. His new book, What Are You Laughing At? delves into weightier stuff—comedy theory and the answers to the question, What is comedy and why do we respond to it the way we do? What Are You Laughing At? challenges long-held beliefs and shows how the three main theories of comedy (incongruity, superiority and relief) are not in conflict, but rather, work as parts of a larger model. O'Shannon uses examples from his own experiences writing for shows such as Cheers, Frasier, and Modern Family.