Ok well ya see, ever so often, a certain type of 
storm builds up, and it rains acetate cels.  And 
then, the acetate farmers collect all the acetate 
and cut them to size and ship them off to Fuji 
and other cel distributors.... and then those 
magickal pieces of rained down acetate are 
shipped to various studios where they're painted 
on.  And after they're painted they're attached 
to a magickal wand called a peg board and shot 
with a magickal thing called film..... and 
then....

Sorry I couldn't resist being a smart ass...

-Karen