Louis C.K. made his last appearance on The Tonight Show with Jay Leno last night, and gave Jay a proper send-off with some Grade A observations about love, happiness, and his long lost directorial debut that's about to see the light of day for the very first time.

With it being a new year and all, C.K. kicked it off with some fresh thoughts about how new year's wishes are bullshit.

"Somebody said to me the other day, 'I wish you nothing but love and happiness for the new year.' That's never gonna happen," C.K. exclaimed. "No one has a full year of love and happiness. I mean, even rich, happily married, in-love people have diarrhea three times a year."

C.K. went on to say that he does have love in his life because he has children ("so I have to"), but sometimes he gets the sense that tough love might be better for them.

For example, this past Christmas, C.K. toyed with the thought of giving his two girls nothing.

"They come down and there's just nothing," he fantasized. "And they're like 'what?,' and I'm like 'yeah, there's nothing here girls.' And they're like 'did Santa come?' 'Well, if he did, he didn't leave anything. Not for you.'"

C.K. explained that he believes this experience would ultimately make his daughters better people.

"I actually do think that one Christmas with nothing would make them more generous, more cautious, and smarter people, so it would actually be good parenting to have one Christmas where you get nothing," C.K. said. "But I can't do it. I can't do what's right for my kids."

The comedian concluded his final visit by talking about the black-and-white film Tomorrow Night, his 1998 directorial debut, which stars Steve Carrell, JB Smoove, Conan O'Brien, and Amy Poehler among other notables, but which was never officially released despite premiering at Sundance.

The film will finally be made available to the public later this year through C.K.'s website.

Update 11:25 a.m.: Here is the trailer for Tomorrow Night that someone uploaded to YouTube a few years back:

[screengrab via The Tonight Show]