The setting is some guys house. It's obviously a hot day. We really realize that when this guy comes walking down the stairs naked and sweating all over. His dog watches him pass. We see many shots of his sweaty feet as he travels to the kitchen and opens the freezer door.He pulls out a pair of very frozen pants.
Just then some rap music kicks in and the guy starts to groove at the site of the pants. As his dog watches, he slips the freezing cold pants on, howls like a dog, then sighs happily. Then it's the announcer "Yeh, it's kinda like that. Sierra Mist, One shockingly refreshing lemon lime." I thought this commercial was quite humorous, even if I don't think Sierra Mist is that shocking.