Not listening

Our ten year old twins have a really hard time listening–literally, listening. They try to block out our voices as we are giving any instructions. Their goal is to be noisier than we are so that they don't have to "hear" our instructions. They are obviously out of instructional mode, but it is difficult to even start the Rule of 3 when they don't listen to a word we say. Often, both go out of instructional mode at the same time–laughing and being really silly and noisy or using potty talk and disrespectful words with each other so that they don't hear the adults. How would you handle this?