Your point of view.

I'd love to see things from your point of view..
But..
What?
But I can not seem to get my head that far up your ass.

The thing to laugh in this joke is some people's mind is not located in head. They always talk strange. So indirectly, he is making fun of his stupid unrelated suggestions. I know you too have that kind of person in your circle, so why not to use it.