The two characters are concerned because they have just procreated and do not know how to be parents. One of them suggests that they “just do what comes naturally.” In a humorous turn of events, what “comes naturally” is to fornicate - leading to yet another child they cannot properly raise.
It’s also funny that the last panel says “Soon:”, even though making a baby takes approximately 9 months.
It appears that the Author has been contemplating adulthood and the responsibilities involved with supporting a family. We may see a lot more of these in the near future, followed by the abrupt cancelation of the comic.