There are times when events and issues demand we pay attention. And then there are times to be just plain silly.

Rob Burnett, the Emmy Award-winning executive producer of "The Late Show With David Letterman" and president/CEO of Worldwide Pants Productions ("Everybody Loves Raymond"), was on Letterman's writing staff in 1985 when the first list hit the airwaves.

He says his favorite list had nothing to do with the hot topic of the day, nothing to do with issues.

"It was 'Top 10 Ways the World Would Be Different If Everyone Were Named Phil,' " Burnett recalls. "You know, Ben & Jerry's would be 'Phil & Phil's.' And your favorite Beatle? 'Phil.' "

The "Phil" list appeared in April 1991, when Burnett and Letterman partnered on NBC. They moved to CBS in 1993, and that network's archive has two lists, same theme, featuring the names "Kevin" and "Merv." Although the writers scan newspapers every morning for Top 10 topics, sometimes silly wins the day.

Along those lines, Burnett recalled with clarity a Top 10 list that bombed.

"Actually, the one that didn't work was similar to my favorite list, and I remember it very well. It was just too conceptual. It was 'Jim's Top 10 Names for His New Hat Store.'

"When I'm talking about dead silence, I mean, tumbleweed rolled across the stage. People were just staring. Siskel and Ebert were the guests that day, and I remember they came out, and said, 'What the heck was that?'

"I think we actually achieved some kind of scientific height for silence."

The lesson? "From pain we grow."

Burnett says the making of the top 10 list has been among the favorite parts of his job, but it's not an easy process.

"Pretty much what happens is, we come up with topics during the morning meeting, and we select one we think is promising. All the writers will then write plenty of jokes, about 100 to 150 jokes. From there, we narrow them down to 10. Then, usually, Dave will throw several of those out. And we'll write some more. And finally it will get to the quality we're hopeful of achieving."

He added that there's "a bit of friendly competition" among the writers about how many jokes are contributed each night.

"When I was a writer, it was my favorite part of the day -- when the head writer would read off the jokes that made the cut."

As much fun as the quest for a laugh is, taking comedy seriously in serious times can be daunting.

Letterman, whose show is based in New York, returned to the air after the Sept. 11 terrorist attacks on the World Trade Center and spoke from his heart, consoling his equally grieving audience. The moment begged the question: Are there any taboo subjects for the Top 10?

"That's true of all comedy -- trying to figure out what's appropriate.

"It's very fluid," Burnett continued. "One of the most difficult times to navigate around any comedy was after 9/11. You could do certain kinds of jokes about how New Yorkers were responding, and you were giving an almost loving take on New York. Eventually, you could say things and make the terrorists the punch line.

"The day after, you couldn't do anything. But things get back to normal" as far as comedy goes.

Another way the Top 10 list has evolved is that Letterman sometimes turns announcing duties over to celebrity guests, everyone from presidential candidates to a barbershop quartet. Burnett's mind immediately goes to the late Barry White and the first guest-reader, James Earl Jones.

Burnett was the head writer at the time Jones appeared.

"We faxed him the jokes and the next morning, my phone rang at about 7:30, and I was still asleep," Burnett recalls. "I fumbled for the phone and I mutter hello, and then it was James Earl Jones in that booming voice. 'IS ROB BURNETT THERE?'

"I was sure this was the voice of God on the phone."

For an archive of "The Late Show's" Top 10 lists, visit www.cbs.com/latenight/lateshow/top_ten/archive/. Among the lists found there:

Jim's Top 10 Names for His New Hat Store
From June 13, 1991:
10. Jim's Brims.
9. Jimbo's Lid City.
8. Admiral Jim's Hats Ahoy!
7. The Jim'o'shantery.
6. Crazy Jimmy's Hats for Insanely Low Prices.
5. Jim's Bulletproof/Knifeproof/- Spitproof Hats (New York City only).
4. Jim, Your Hat Smells Terrific!
3. Wally's Hat Shop (under new management).
2. If You Don't Want a Hat, Then Screw You.
1. Colonel Jim's Kentucky Fried Hats.

Top Ten Ways the World Would Be Different if Everyone Were Named Kevin
From Jan. 17, 1997:
10. Former Secretary General of the United Nations: Kevin Kevin-Ghali.
9. Musician Prince is "The Artist Formerly Known as and also is Currently Known as Kevin."
8. When someone says, "Knock, knock," and you say, "Who's there?" you can be pretty sure what's coming.
7. Your cab driver's name: KEVIIWYONN.
6. Fraternity guys would all be nicknamed "Kev-O."
5. Punchline to famous joke: "Kevin Goulet? Yeah."
4. When it sounds like Springsteen fans are booing, they're actually yelling "Kevin."
3. There's a really cool "Twilight Zone" episode about a guy named "Bob."
2. If you're having sex with your wife Kevin, but you're fantasizing about supermodel Kevin Schiffer, and at the height of passion you accidentally call out, "Kevin!" -- No problem!
1. Popular snack: Slim Kevins.