You know what the words actually are, but you change them to something hopefully humorous. This is not for mishearings. So “wrapped up like a douche” or “there’s a bathroom on the right” are not the focus.
Examples:
Frank Zappa “Be In My Video”: the real lyrics are “we’ll spray an alley with a hose, and we’ll escape together.” The mutated version is “…hose, and then we’ll mine the harbour!”
Yes “And You And I” Real lyrics: “the teacher travels asking to be shown the same.” Mutated version “the teacher travels, ask a hippie so you say!”
Steely Dan “Kid Charlemagne”: Real lyrics: “Did you realise that you were a champion in their eyes?” Mutated version: “Did you realise that you were Italian in their eyes?”
Sister Sledge “We Are Family”: Real lyrics: "All of the people around us say can they be that close? Just let me say for the record … " Mutated version: “Just let me staple the vicar!”
Most of mine get a bit bawdy, so I’ll wait a bit before posting more.