I'll do a manual one that's more correct and captures the spirit better:

Panel 1

Waiter: "Sir, please take your hat off in this restaurant."

Smurf: "Take off my hat? You wouldn't ask me to take off my trousers either, would you!"

Panel 2

Waiter: "That’s not the same at all."

Smurf: "Yes it is!"

Panel 3

Cook (to waiter): "Let's let him put his hat back on."

Waiter: "Yes, let's."