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."

Bob stood over his tee short on the 18th hole...
Bob stood over his tee short on the 18th hole for what seemed like forever. He'd waggle, look down, look up, but never start his backswing. Finally David, his playing partner, asked, "Why on Earth are you takingso long to make this shot?""My wife is up there watching me from the clubhouse, and I want to make this shot a good one," said Bob."Good Lord," said David, "you haven't got a chance of hitting her from here."