The Underpants Gnomes have a three-step business plan, consisting of:
A similar business model is also found in one episode of Arthur, where an organization of pets form the Sock exchange.
The gnomes specifically satirise dotcom businesses with poorly devised business models, although the satire lends itself to any ill-conceived business plan.
The three step business plan has become a recurring joke on Slashdot, with various things substituted for item 1. See Slashdot trolling phenomena.