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."

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."