A father was at the beach with his child...
A father was at the beach with his children when his four-year-old son ran up to him, grabbed his hand, and led him to the shore, where a seagull lay dead in the sand. "Daddy, what happened to him?" the son asked. "He died and went to Heaven," the dad replied. The boy thought a moment and then said, "Did God throw him back down?"

4 Doctors
Four surgeons were taking a coffee break and were discussing their work.

The first said, "I think accountants are the easiest to operate on. You open them up and everything inside is numbered."

The second said, "I think librarians are the easiest to operate on. You open them up and everything inside is in alphabetical order."

The third said, "I like to operate on electricians. You open them up and everything inside is color-coded."

The fourth one said, "I like to operate on lawyers. They're heartless, spineless, gutless, and their heads and their asses are interchangeable."