Drapes
Drapes
Cueball: So, does the carpet match the drapes?
Woman: Yeah. But not the upholstery.
[Woman walks away.]
[Cueball scratches his head, confused.]

This comic plays on the classic question "does the carpet match the drapes," where the 'drapes' are the hair on someone's head, and the 'carpet' is their pubic hair. The assumption is that some people artificially dye their head hair, but typically would not dye other body hair, essentially asking "Are you a 'natural' red-head/blonde/etc.?" The classic question doesn't mention upholstery, hence Cueball 's confusion. There is some speculation about other body/arm/leg/arm-pit hair interpretations for upholstery .
This comic could also be a self-referential joke where the furniture is a double entendre to the art of the comic itself. The "carpet" is the white background of the comic, which matches the black "drapes" of Cueball, the woman, and the words. The "upholstery," in this case, is the woman's hair, which is colored and heavily bordered to create a 3D effect, which does not at all match the rest of this comic. The fact that Cueball seems confused (as per the last panel and title text) suggests that the fourth wall may have been broken.
Alternatively, it could be that the woman is wearing a wig , and the "upholstery" is her natural hair or something similar.
Or the woman is talking literally about her home's decoration.
Cueball: So, does the carpet match the drapes?
Woman: Yeah. But not the upholstery.
[Woman walks away.]
[Cueball scratches his head, confused.]
