Apparently, you have to have an accent and pretend to be a foreign head of state.
Some choice quotes:
Palin: “Thank you for spending a few minutes to talk toooo… meee!”
Fake Sarkozy: “We have the equivalent of Joe the Plumber in France – it’s called Marcelle the Guy with Bread Under his Armpit.”
Fake Sarkozy: “I love the documentary they made of your life – what’s it called, Nailin’ Palin? It’s very edgy.”
After revealing the prank: “If one voice can change the world for Obama, one Viagra can change the world for McCain!”