At first this looks like an amusing stand alone strip about Francis' desire for ice cream cake. But as people have already mentioned, Skull seems out of character in his nonchalant about it. Hell, he even looks uncomfortable in the last panel.
I actually liked today's strip, but I agree with others that the punch line is ruined by Francis' second word bubble in panel 3.
Art nitpick: panel 1...what exactly is Francis doing? I get the head sunk in/shoulders raised thing, but with his arms hanging limp it doesn't really work for me.
I think Mr. Kurtz is building to something big here. I just hope he doesn't take too long in getting to the meat of it, before suspense wanes.