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?"

A Horse Walks Into a Bar
A horse walks into a bar and the bartender asks, "Why the long face?"