An accountant, a lawyer, and a cowboy were standing side-by-side using the urinal. The accountant finished, zipped up and started washing and literally scrubbing his hands and all the way up to his elbows. He used about 20 paper towels before he finished. He turned to the other two men and commented, "I graduated from the University of Michigan, and they taught us to be clean."

The lawyer finished, zipped up and quickly wet the tips of his fingers, grabbed one paper towel and commented, "I graduated from the University of Colorado, and they taught us to be environmentally conscious."

The cowboy zipped up and as he was walking out the door said, "I graduated from the University of Nebraska, and they taught us not to pee on our hands."