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!"