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I think I understand this one. The woman represents the artist introducing insight and novelty into the lives of their audience, the dogs. Notice the can’s jagged edge symbolizing the lengths they went through to hone their craft and the small intellectual space they’re afforded to explore with their instrument, the spoon. Jewelry adorns her, representing her success. She’s not tired, not angry, just resigned to the perpetual slog of existence. She scoops the dog food. Her dogs eat it. She lives another day.
Gary Larson probably identifies more with the dog than the woman, and wonders why anyone thinks this panel is funny.