After surgery
As the lawyer slowly came out of the anesthesia after surgery, he said, "Why are all the blinds drawn, doctor?"

"There's a big fire across the street," the doctor replied. "We didn't want you to think the operation was a failure."

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."