At the D23 Expo in Anaheim California during the Muppets Panel on Sunday. Sam the Eagle came out to tell the fans about the United States of America & the Disney Company (which are basically the same thing) Pepe interupts him because he's found the formula for Disney Magic and he, Gonzo & Fozzie try to decode it.
Some of this is hard to hear as we could not stop laughing. It was just too freaking funny :D (And we got to meet Gonzo, Fozzie & Pepe outside after the show!!)
Appears on these pages
Source of the information of Disney Magic: