Title text: Wait, what?
This comic is a self-referential joke where the furniture is a double entendre to the art of the comic itself. The "carpet" is the white background of the comic, which matches the black "drapes" of Cueball, the woman, and the words. The "upholstery", in this case, is the woman's hair, which is orange and heavily bordered to create a 3D effect, which does not at all match the rest of this comic. The fact that Cueball seems confused (as per the last panel and title text) suggests the fourth wall may have been broken.
Or, a completely different take on it... For those not familiar, it is a play on the classic question guys ask red-heads, where drapes=head hair and carpet=pubic hair. The assumption is that some/many(?) people artificially dye their head hair red, but typically would not dye other body hair. The question is essentially asking "Are you a 'natural' red head?". The classic question doesn't mention upholstery, hence Cueball's confusion. There is some speculation about other body/arm/leg/arm-pit hair interpretations for upholstery.
- Man: So does the carpet match the drapes?
- Woman: Yes but not the upholstery.
- [Woman walks away]
- [Man looks confused]