Bully: Who you looking at?
Me: A Build-A-Bear.
Bully: Where?
Me: Look in the mirror.
Alright listen up, nimrod! The joke is that the person tricks the bully into looking in a mirror, so they are looking at themselves, implying that the bully is like a build-a-bear, which is an insult because it makes them seem like a toy or someone who is easily manipulated. You probably think that Build-A-Bears are just for kids, but in reality, they are a complex product that is part of the service industry. You probably don't know much about that.