Robyn talked about this song on the promo record SPECTRE, on which he explains each of the songs on RESPECT:

"The nice thing about 'Wafflehead' is that it hasn't got any instruments
on it. It's all so Captain Beefheart. Beefheart had a song called
'Hothead,' which this is a sort of distant cousin of: '[doing a
Beefheart imitation] She can burn you up in bed / Just like she said /
'Cos she's a hothead.' And ... mine is a much more leisurely song.
It's been quite a serious record. I just felt that it was good to have
something that was completely just for the hell of it at the end, that
wasn't going to close the whole thing with a sort of 'Now our hands our
folded together in prayer for those we have thought of.' Plus if you
just had 'Then You're Dust," then there's not much else to do. Either
it's the Heavenly Choirs or it's back down to earth -- thump! and the
wheel of Karma starts again. So Wafflehead is just, you know, is just
a love song couched in terms of food, which is something I've been
doing for years. It's like things I've been writing for ages. It's
a sort of parody of a Robyn Hitchcock song. But it's nice, because
Morris has a ... uh ... Morris started 'mooing.' He does this sort of
ooooooooooooohhhhhhh and we just sort of made up this cycle of harmonies
to go around it. The final mix, it doesn't come out that clearly, but
we've got a version of it with a mock French lead vocal: '[with fakish
French accent]: You're a Wafflehead / The sea of cream is what I beam /
Into her as her eyeballs gleam.' Kind of like Peter Sellers' Inspector
Clouseau. And it's got all the R's -- we just sort of developed this
sort of spiral of voices and we filled up -- Andy poured water in stereo
between two tracks in a jug. We went down to the beach to try and
sample some squelching noises. I had my gumboots on. And Morris plays
a cheese grater. And I got to sing the bass drum part; we didn't even
sample it, I just went [makes repeated popping noise with mouth] for
four minutes. And I take a gulp every eight bars, you know, so ...
we had fun. I'd really like to do more things like that."