Is it just me or does this funniest of all Yahoo-Microsoft takeover videos by Shpigler the Shark still make a lot of sense, even as billionaire investor Carl Icahn circles Yahoo (YHOO) like–let’s just say it, shall we?–one of those creepy vultures from “The Lion King”?

Watch out, Simba! Oops, I mean Yahoo CEO Jerry Yang!

My favorite piece of Shpigler advice for Yang: “You are strong. You are beautiful. You are handsome… love yourself.”

And, of course, the classic brush-off for Yang to tell Microsoft (MSFT) CEO Steve Ballmer: “Take $44 billion and buy a country. Go buy Liberia. See if you can monetize Liberia.”

Just replace the name of Ballmer with Icahn and you are good to go, Jerry!