The audience and Fran alike are laughing when Sylvia tells of her new diet: eating butter out of a tub and not the bread and, she explains, eating fats without bread (or grains) like ice cream without the cone. She is 100% right. There are several diets based on cutting grains and increasing fats to lose weight, including Atkins, The Carbohydrate Addicts' Lifespan Program, low carb diets, diets for diabetics and insulin resistance, Factor X diets and more. The Nanny often made fun of overweight people with the focus on Sylvia Fine, but this time her character was absolutely right so the laughter was misguided and so was Fran.