Three men in the men's room of a hotel, urinating.

The first zips up, goes to the wash basin, washes his hands, wrists, forearms all the way up to the elbow. Needs ten paper towels to dry himself off. I'm from Boston , he announces. Where they taught us to be clean .

The second man zips up, goes to the basin, wets the tips of his fingers and dries off using one paper towel. I'm from London , he sneers. Where they taught us not to waste paper !

The third man zips up, heads directly for the door and over his shoulder he says I'm from Dublin and they taught US not to piss on our hands .