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."

And God Created Woman
One day in the Garden of Eden, Eve calls out to God, "Lord, I have a problem!"

"What's the problem, Eve?"

"Lord, I know you've created me and have provided this beautiful garden and all of these wonderful animals, and that hilarious comedy snake, but I'm just not happy."

"Why is that, Eve?" came the reply from above.

"Lord, I am lonely. And I'm sick to death of apples."

"Well, Eve, in that case, I have a solution. I shall create a man for you."

"What's a 'man', Lord?"

"This man will be a flawed creature, with aggressive tendencies, an enormous ego and an inability to empathize or listen to you properly. All in all, he'll give you a hard time. But, he'll be bigger and faster and more muscular than you. He'll be really good at fighting and kicking a ball about and hunting fleet-footed ruminants."

"Sounds great," says Eve, with an ironically raised eyebrow.

"Yeah, well. He's better than a poke in the eye with a burnt stick. But, you can have him on one condition."

"What's that, Lord?"

"You'll have to let him believe that I made him first."