All Mater's Tall Tales shorts have the same basic plot. Mater does or sees something, says he was doing, or did something related to the thing he just did or saw, gets halfway through his tale, when McQueen interrupts him saying it didn't happen, Mater replies with a "Aw, you remember. You was there too!", it cuts back to the tale, this time with McQueen in it, Mater finishes his tale, leaves, and McQueen spots something or someone from Mater's tale and gets confused, and the short ends.
If I'm lyin', I'm cryin'.