This guy dies and is sent
to Hell.
Satan meets him and shows him the doors to three rooms and
says he
must choose one of the rooms to spend eternity in.

So Satan
opens the first door. In the room there are people standing in
cow
manure up to their necks. The guy says “No, please show me the
next
room”.

Satan shows him the next room and this has people with cow
manure up to
their noses. And so he says no again.

Finally,
Satan shows him the third and final room. This time there are
people
in there with cow manure up to their knees drinking cups of tea
and
eating cakes.

So the guy says, “I’ll choose this room”. Satan
says O.K. The guys
is standing in there eating his cake and drinking
his tea thinking,
“Well, it could be worse”, when the door opens.
Satan pops his head
around, and says “O.K. tea-break is over. Back
on your heads!”