How to make the ATM work

Yesterday I saw "Thank You For Smoking". I had to get home for a family dinner but first ran to the restroom. My four-year-old niece ran chased me down and behind the locked door asked where I'd been (I strongly recommend locking the bathroom door when kids are in the house). I told her I'd been to a movie. She asked which movie. I told her "Thank You For Smoking". I could hear the confusion in her voice when she said "Thank You For Smoking?!" as if I were some sort of maniac. How do you explain irony and sarcasm to a four-year old?

Here is an outake from my favorite conversation with her thus far:

Little Miss calls me at work and says:

Where are you?
Me: I'm at work.
LM: What are you doing?
Me: I'm working hard.
LM: (In hushed tone, as if she wouldn't tell a soul) Is it too hard?
Me: No, it's ok. I've got it under control.
LM: Why do you keep doing that?
Me: Doing what?
LM: Working.
Me. To make the ATM work.
LM: Oh. Are you twirling?
Me: What?
LM: You know, twirling. I'm twirling. Bye!!

I wonder what would happen if I started twirling in my next meeting? That's, frankly, how I like to look at kids. I look at their behavior and think "I wonder what would happen if I did that at work?" Try it sometime. No matter how bizarre a kid is acting, try looking at them with that question in mind, it always makes me smile. It also helps prevent child abuse. (I'm of course speaking of those skanky kids you see in Target or at the car wash, not my perfect niece and nephew.)