Ellen is here wearing the black leather Donna Karan jacket that wealthy Madeleine gifted her in Joe's Kept Secret (1997), so she did not return her gifts after all.
Yet another title stolen by little imaginative Making Whoopi (1998), in yet another example where Drescher didn't even bother to change the (literally) title.
"Makin' Whoopee" is a jazz/blues song, first popularized by Eddie Cantor in the 1928 musical Whoopee!. Gus Kahn wrote the lyrics and Walter Donaldson composed the music for the song as well as for the entire musical.