An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."

A farmer and his girlfriend...
A farmer and his girlfriend were out for a stroll in the fields when they came across a cow and a calf rubbing noses."Boy," said the farmer, "that sure makes me want to do the same.""Well, go ahead," said his girlfriend. "It's your cow."