In reply to Daan van den Bergh.

"pee" is the name/spelling of the letter P in English. More than one pee is "pees". Since this function wraps text in one or more HTML p tags, the variable name(s) (pee and pees) referenced the text that needed to be split up and wrapped in p tags.

Really, it's the word "tinkle" that was the joke, and probably this could have been resolved by just removing that word. Without that, every reference of "pee" is above board, unless someone chooses to interpret it as urine. For posterity, the use of "tinkle" in the context of the code was referencing a part of multiple pees after being split.