Microsoft has a funny new Surface Pro 4 commercial, again taking jabs at rival Apple and its MacBook Air, which could apparently make a good hat for a cat.

The company's latest ad, titled "Surface Pro 4 is the one for me," directly compares Microsoft's tablet PC with Apple's MacBook Air. The ad shows a woman checking out some of the neat features the Surface Pro 4 has to offer, only to be disappointed afterward because she can't replicate those cool features on a MacBook Air.

A man singing, meanwhile, praises the Surface Pro 4 while noting that the MacBook Air "doesn't have any of that" and it's "less useful, like a hat for your cat."

The short commercial banks on the strengths of the Microsoft Surface Pro 4, such as its detachable keyboard, pen, touch screen, lightness and design. By comparison, the MacBook Air is heavier, slower and "a bit square," the man further sings. The conclusion of the ad is that the Microsoft Surface Pro 4 does more, "just like you."

This is hardly the first time that Microsoft is mocking Apple in one of its commercials, however. The company has been on a spree with several recent ads gunning for Apple, comparing the Surface Book with the MacBook Pro, the Surface Pro 4 with the iPad Pro or Windows 10 with OS X.

Needless to mention, Microsoft's conclusion in each and every one of those ads was that it comes out on top, outclassing and outperforming Apple.

As a reminder, the Microsoft Surface Pro 4 sports a 12.3-inch display and starts at $899 for a version of 128 GB of native storage and 4 GB of RAM, and goes all the way up to $1,799 for a top-end model with 256 GB of storage and as much as 16 GB of RAM.

The MacBook Pro, meanwhile, starts at $899 for the 11-inch model with 128 GB of storage and 4 GB of RAM, while an 11-inch MacBook Pro with 256 GB of storage and 8 GB of RAM costs $1,099. A 13-inch MacBook Pro with 128 GB of storage and 8 GB of RAM starts at $999, while the 13-inch model with 256 GB of storage tops out at $1,199.

Microsoft has been marketing its Surface Pro 4 as a PC replacement from the very beginning, and Apple seems to be its main target to beat. Without further ado, check out the latest Surface Pro 4 ad in the video below.

What do you think of the new Surface Pro 4? Does it make you want to choose it over the MacBook Air? Let us know in the comments!

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