In "Born Standing Up: A Comic's Life," Steve Martin reflects on the humor found in the complex and whimsical logic of Carroll's works. He emphasizes the absurdity in convoluted arguments that lead to unexpected conclusions, such as babies being deemed incapable of managing crocodiles because of their illogical nature. This playful reasoning highlights a unique brand of humor that twists traditional logic into something amusing yet profound.

Martin also explores the critique of poetry, contrasting the tastes of discerning readers with the often formulaic nature of modern poetry. By presenting a series of premises that ultimately declare all poems about soap bubbles as uninteresting, he underscores how artistic affectation can distance true appreciation from genuine creativity. This commentary not only reflects on his own experiences as a performer but serves as a broader commentary on artistic expression and audience engagement.