The skit usually starts with a revelation that they are trapped in a control room, and that there is a bomb that will detonate in 30 seconds. However, while MacGruber is trying to detonate the bomb, he suddenly gets distracted by personal issues, resulting in the bomb's detonation, while Vickie keeps count of how much time he has left.
It is revealed that MacGruber is the son of MacGyver, played by Philip Dean Anderson (making his full name MacGruber MacGyver), but MacGyver abandoned him as a child. His grandmother is portrayed by Betty White. He also has an estranged heterosexual son (Shia LaBeouf) and an older half-brother named Khaluber (The Great Khalil) who does not speak English.
Common things that MacGruber got distracted by include alcoholism (Molly Shannon/Linkin Park episode), his son's homosexuality (Shia LaBeouf/My Morning Jacket episode), losing his savings during a stock market crash (Josh Brolin/Adele episode), discovering his long-lost father (Dwayne Johnson/Ray LaMontagne episode), his addiction to plastic surgery (Seth Rogen/Spoon episode), accusing his coworkers of spreading gossip (Jonah Hill/Mariah Carey episode), his grandmother telling embarrassing stories about his childhood (Betty White/Jay-Z episode), his racism (Charles Barkley/Alicia Keys episode), and his belief in COVID-19 misinformation (Will Forte/Måneskin episode)
The sketch was so popular that, in 2010, it was made into a film of the same name.