I wonder why Guy Smiley never cut a record. This song sounds like a parody of/homage to "If Ever I Would Leave You" from Camelot, but I haven't been able to corrobate that theory. It disturbs me a little bit that they didn't even try to make it appear that he has legs when he's on the beach. I get that he's supposed to be buried in the sand, but it seems unnecessary to bury him quite that deep.
Next, a thematically related but very different song from Cookie Monster:
If you don't recognize this tune, it's a jazz standard called "Makin' Whoopee". Yes. Someone took a song about sex and turned it into a Sesame Street song. Wow.
I hate "Makin' Whoopee"...*ahem* I mean, I hate the SONG "Makin' Whoopee," but this is absolutely hilarious.
It doesn't appear that there was any parental outcry over it, which is good because I don't think it's at all warranted. Nevertheless, I do have to wonder: if I were watching this in the presence of young children, and they asked me what was so funny when I started laughing hysterically at it, what would I say?