According to the designer:
Public reference to bodily functions is taboo in many cultures. This genre also sees substantial crossover with sexual humor, such as penis jokes. Many researchers interpret toilet humor as a rejection of society’s demand to reject the taboo. Laughing at toilet humor is thus seen as an act of rebellion.
So, if any one asks, you can say that this hat is really an homage to fart jokes.
Product Page ($19â€”design also available on shirts and bags)