There is a male, sitting awkwardly on a single size bed. There is a female, who appears to be spinning in circles on the floor next to the bed. The male asks the female what she is doing. She explains that she is spinning counterclockwise to counteract the earth’s clockwise rotational force (southern hemisphere), in order to delay the rising of the sun and thus gain more night time to spend with the male. One can assume that the two characters are teenaged, as the coming of the morning would not affect two adult’s ability to see each other and, presumably, fornicate.
This comic strip is not intended to be humorous. It is meant to represent what the author believes it would be like for two people to be in love. Essentially, one partner tries fruitlessly to use science in order to gain a small amount of time with the other person.
It appears that this idealized belief has been formed by years of guessing as to what someone in love might desire, based on the hyper-emotional needs of the author.