xkcd.WTF!?

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Sigh

If you're annoying enough, you can get them to respond with an involuntary second sigh and get a rhythm going.

Explanation

Cueball is mispronouncing the name of the British TV show, also available in the US, Downton Abbey. Mispronouncing the title as DownTOWN Abbey causes Megan to sigh because it is such a common and stupid mistake to fans of the show. Mispronouncing the title changes the meaning from being about the eponymous Yorkshire Country Estate (pronounced doun-tuhn ab-ee /ˌdaʊntən ˈæbi/) to being about a monastery in the midst of a large city (incorrectly pronounced doun-toun ab-ee /ˈdaʊnˌtaʊn ˈæbi/). In the UK the CBD, the Central Business District (the big middly bit), is simply called the "city centre".

LMFAO was, at the time of this comic's upload, a ubiquitous group in the US on radio, TV and even strange commercials with rodents riding in cars with their song, Party Rock Anthem. However, this comic is a reference to another one of their songs, "Sexy And I Know It." The relevant lyrics are:

sigh… girl look at that body
sigh… girl look at that body
sigh… girl look at that body
ah-ah, I work out!

The title text is referring to the multiple uses of that lyric throughout the song, creating a steady rhythm.