Comedian Nikki Glaser made history last year as the first woman to host the Golden Globes solo. She's returning this year to host the awards show for a second time.

In an interview Tuesday with "CBS Mornings," Glaser described the process of making jokes for the awards show as "strategic," saying, "you have to be very delicate about making jokes that aren't going to ruin anyone's night, but you also want to give the people at home … something to laugh at and you want to poke fun at the people that they're dying for you to make fun of."

She added picking the perfect jokes for the show is "one of … the most difficult jobs I've ever done."

Glaser said she is a big fan of the celebrities up for awards and said this year is a little different because she grew up admiring many of the actors.

"It is easy for me to take down like, you know, the newer batch of actresses and actors who are younger than me. It is like, OK I can make fun of you, I'm like a veteran. But when it's like people I grew up admiring it's … oh, my gosh, it is so much … it is a different approach this year."

While preparing last year, Glaser reached out to some celebrities to see if a joke went too far. She said she hasn't done this yet so far and may have a different strategy.

"There are certain people that I don't know what I would say. It is almost like some of these jokes, you think about, OK, if I got their number, would I write them and ask them? Then I go, you know what? They might say no and I know the joke isn't that mean, and … I would rather ask for forgiveness later at the after-party when they're drunk," she said with a laugh.

As Glaser rehearses, she's found one joke that doesn't always connect with the audience.

"I'm trying out my monologue around L.A. at the clubs here, and just even any joke about Julia Roberts, they're not there for. You cannot make fun of America's sweetheart," Glaser said. "Whatever I end up saying about her, it is the most fine-tuned joke I have worked on so hard because it is very delicate."

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