There is one way in which this cartoon is dated... it didn't forsee the effects of social networking websites on goofing off. Other than that, I think it's fairly universal.
Oh, and for those of you who want the bare essentials, here are the rules of Buster's Guide to Goofing Off.
1. Time flies when you're goofing off.
2. Stop and smell the memories.
3. Never let on that you're procrastinating - people might think you're putting things off.
4. Never work on an empty stomach.
5. Short naps give you time to dream about what you're avoiding.
6. Do everything at the last possible moment.
7. Use short cuts whenever possible.
8. No matter what, always be able to run faster than those who don't follow Buster's Guide to Goofing Off.
Is it really worth pointing out that I should be working on an essay right now? :)