Let there be no mistake. A gay man alone could never begin to replicate the inner workings of the female mind.

If I talk to a woman for more than five minutes I can tell you exactly whether she's an Aidan girl or a Mr. Big girl. Aidan girls are more interested in nurturing relationships and building a nest while Mr. Big girls are more about show and having fun.

The jokes I used to do on 'Sex and the City' were always comic character things, and they were rarely hard jokes. As soon as you go up in front of people, it demands laughter.

'Sex and the City' is about outsiders. Single girls as lepers, should have been married by now. It's the reason the whole thing took off.

I think I would love a shot at remaking 'The Philadelphia Story,' as daunting as it is. I still think it's fantastic. I love the '30s comedies because they're allowed to be both comic and elegant, and the women are so complicated in them.

People wince when something is in bad taste. They laugh when it's funny. If it's too dirty or wrong, they won't laugh. But if it's a big, dirty, smart, funny laugh, they love it.

The first-time director thing is just another label somebody puts on you.

It seems a lot of straight men need a word coach or a lawyer when it comes to discussing 'Sex and the City.'

The thing you can't let go of is gravity. The reality of gravity in writing. If someone says something really mean in a sitcom, and the next wave isn't a reaction to the reality of that, you start losing relatability. In a lot of romantic comedies, they throw out the rules of life.

Here's what happens - you create something in the moment that you feel will be good, and then... people's reactions to it or people referencing it years later, it's a compliment.

The second episode of any new show can be tough. You have about a week to top the well-crafted and polished pilot episode that was written over six months.

I try not to repeat a story. I try not to repeat an emotion. I want it to be all sort of new for the viewers and to challenge myself as a writer, so there's always pressure. What else can you come up with?

Seasons change. So do cities. People come into your life and people go, but it's comforting to know: the ones you love are always in your heart. And if you're very lucky, a plane ride away.

People pull away from something if it's not of good taste. People lean into something if it's okay.

Who's to say where funny stops and 'too far' starts?