They already have a seat

In the foreground, two women, possibly prostitutes, have put their petticoats over their heads and placed chairs on their heads. Only their faces and legs are visible. In the background are two men laughing at the young women's witticism.

The situation is taking place in an enclosed and rather dark space. Goya has worked with aquatint almost the entire surface of the engraving, only creating lighter areas that capture our attention on the clothes and the faces of the young women.

The Ayala manuscript explains this image by stating: "The foolish girls will have a seat when they put it on their heads", while the Prado Museum manuscript states: "For the foolish girls to have a seat there is no better thing than to put it on their heads". Finally, we should refer to the manuscript in the National Library, which is the one that defines this print most specifically: "Many women will only have sense, or a seat on their heads when chairs are placed on them. Such is the fury of uncovering their half-body, without noticing the thieves who make fun of them".

The Aragonese painter plays with the double meaning of the term "seat" which, in a figurative sense, refers to judgement. These cheerful women lack judgement, and the only way for them to have it is to put a "seat" on their heads. Those who observe them in the background and openly laugh at the ridiculous and improper attitude of the young women are equally lacking in judgement.