Howard began the program explaining that he had a late day yesterday and that he went to bed after watching both of this week's episodes of "American Idol" back-to-back. When Howard pointed out how his TiVo has changed the way he views television, Robin added that the machine is so popular that more companies are starting to incorporate their products into programs because few people actually watch commercials these days. Howard said that, although he usually doesn't enjoy commercials, he admitted that he makes it a point to watch the two that star Beth. Howard explained that one of Beth's spots is local, while her Master Card commercial is national. This led Artie to mention that he once appeared in a beer commercial that ran for just three months and that he made $40,000 from it. Howard acknowledged that Beth hasn't only earned a good deal of money from her commercial work, but that she also lands a good ratio of the commercials for which she auditions.