For example, a character protests vehemently, "What, you expect me to wear a grass skirt, stand up on top of the Empire State Building and belt out the chorus of 'New York, New York'? Well, I'm not gonna... I'm just not gonna..." Whip Pan over to the character wearing a grass skirt on the 102nd floor, singing "I want to be a part of it, New York, New York!" The Gilligan Cut. Comedy ain't pretty. Examples of Gilligan Cut include: