The Boss, Catbert, Wally, Dilbert and Alice sit at a conference table. The Boss says, "Mr. Catbert, our evil director of human resources, will describe our new cubicle plan." Catbert says, "Last year we reduced the size of cubicles in the densification project." Catbert continues, "We didn't save much money, but we did lower morale." Catbert continues, "This year we'll build on that success . . ." Catbert holds a square box and says, "With the patented 'Head Cubicle.'" Catbert lifts the Head Cubicle and says, "Hold still, Wally." Catbert says, "And the head cubicle can be recycled after you're downsized!" The cubicle covers Wally's head. Dilbert, Alice and Wally wear the cubicles on their heads. Alice says, "We really need to draw the line at some point." Dilbert adds, "While we still have our dignity."