"Alright, time to attack the player... raising my weapon now, slowly... next comes the swing but wait, not yet... hold on, gotta hold it a bit more... wait for it... just a bit more... yeah you can hit me in the meantime, I won't stagger, don't worry... ok, almost there... any moment now... oooohh I can feel it, it's here, it's coming... just a few millisec-- BOOM haha, gotcha, bet you weren't expecting THAT timing, eh?"
Don't get me wrong, I perfectly understand why they keep giving attacks like these to enemies, but there's a point where they start looking extremely silly. This comic highlights it pretty well.