Two minutes of a high school boy doing absolutely nothing, and somehow it's the funniest thing happening that day. His desk-mate watches him construct entire worlds out of paper clips and erasers while pretending to study, and you're laughing at the sheer commitment to wasting time with style. The joke isn't that he's quirky, it's that he makes procrastination look like an art form, and you recognize yourself in every second of it.
The Master of Killing Time OVA is a single-episode comedy OVA from 2014, a companion release to Tonari no Seki-kun. Rather than airing on television, it came packaged with the special edition of the manga's fifth volume, as a bonus for readers who picked up that printing.