The boy has has a couple of running jokes that he thinks are positively hilarious. The main one is annoying me into saying things to him sarcastically, and then turning my sarcasm against me... another is taking movie quotes and bastardizing them for his own purposes. In this case it's the "I am dangerous... ice... man." from Top Gun.
I realize that explaining this all probably kills any inherent humour in the exchange to follow, but I felt you might need the back story to understand our insanity.
So I was laying in bed this morning beside the boy, after waking him up...
The Boy: "Your eyes look tired"
Me: "Yeah, I am"
The Boy: "Ice Man"
The Boy: "You ARE tired... ice... man"
Me: "Not what I said"
The Boy: "Yes it is."
Me: "No, I said Yeah, I am"
The Boy: "See!"
Me: "No. You said that my eyes looked tired, and I agreed, because I am tired. I said Yeah, I am"
The Boy: "No, you said I am... tired"
Me: "Yeah, that's totally what I said, exactly."
The Boy: "See... I told you. Ice man."
The Boy: "Man, that joke is awesome... seven years, and it's still awesome."
Me: "Why? Must you always do that?"
The Boy: "Yes. SEVEN YEARS."