Even though this is old and no one knows who actually started it, doesn't change the fact that it's still funny!
All you do is replace one word in a sentence from any game, movie, TV show, youtube clip etc.. with the word Balls. The more ridiculous the sentence the funnier it becomes.
In Oblivion Replace Muscles with "Balls"
"Look at the muscles on you"
"Look at the balls on you"
In Skyrim, replace knee with balls
I once was an adventurer like you, until I took an arrow to the knee
I once was an adventurer like you, until I took an arrow to the balls