to ferment / to brew / to make honey (of bees) / to lead to / to form gradually / wine / stuffed vegetables (cooking method)
酿
=
良
+
酉
:
The rooster (酉) has been brewing (酿) beer for Nefertiti (ni) in the anglepod's bathroom (ang4) all year round, and at the end of the year Nefertiti hands the rooster a heartfelt thank you card (良).
制
=
牛
+
巾
+
刂
:
James II of England (zh) and the bull (牛) have to work in a sweatshop in the space station's bathroom (Ø4) where they manufacture (制) one printed circuit board (制) after the other. Their only tools are kitchen knives (刂) with which they carve the boards. They sweat a lot, so each of them has a towel (巾) wrapped around their neck.