This subtle little gem was posted in alt.callahans by Andrew Harvie. (Now, be nice — subtle doesn’t necessarily mean that someone had to explain it to me.)

“It seems that Fred the Toe was walking through a field one day with his friend Ness the Nail. Fred was joyfully spashing his way through every puddle they came to, but, on encountering a puddle which had been left by a cow, rather than the rain, he jumped over it.

Ness, not noticing the nature of the puddle inquired as to why Fred had gone over instead of through the last puddle.

To which, Fred replied, “A Toe hasta hop pee, Ness!”