Hugh MacLeod is the creative genius behind gapingvoid.com, where he blogs and makes "art for entrepreneurs." He's also the author of Evil Plans: Having Fun on the Road to World Domination (Portfolio, February 2011). When asked to contribute a startup tip, he (no surprises here) sent a cartoon, which arrived in our inbox the same day that Microsoft announced the acquisition of Skype for $8.5 billion. It's beginning to look more and more like we're a second tech bubble. So for startups, it could be the best of times and the worst of times. The recent tech valuation frenzy, says MacLeod "reminds us all of something we've seen before. All is vanity. Same as it ever was. And will ever be."