“…not too much happens in our home that’s particularly interesting, let alone funny. If something funny occurs, I sketch it. The gag also needs to be fresh, something I haven’t seen a million times before. Like I never do the ‘kid mispronounces something cutely’ gags, because see that everywhere from Rugrats to Dennis The Menace. I like a gag to be in character, something only that character would do in that way. One of my favorite stories was the time I actually lost a debate against a four-year old Lillian. I was trying to convince her that goblins and monsters were imaginary, like hobbits or fairies, to which she replied, ‘The tooth fairy’s real.’ And that was the end of that. She beat me.”

Kyle Baker

And look at this – here’s another Baker interview.