This is by Lore Sjoberg (half of the Brunching Shuttlecocks). He's got his own blog, too, at Slumbering Lungfish, but this is his weekly comic strip. It's not the best thing he's done, but it's sometimes really amusing. Pretty much a standard copy/paste type strip, where the three panels are exactly the same, but the dialogue changes. There's some lame ones, but usually they're pretty witty.