A guy gets condemned to Hell and Satan tells him he has a choice about where he has to spend eternity, and that he can choose one of three rooms.
The first room is full of flames and everybody's burning in flaming agony, so the guy says he'll pass on that one.
The second room is full of demons with pitchforks poking all of the damned in the room. Again, the guy passes and asks to see the third and final room.
He's immediately hit by the stench that pours out and nearly knocks him back on the floor. He blinks his watering eyes to see that the whole room is knee-deep in foul, wet manure. However, all of the people are leaning against a bar, drinking ice-cold beers and cocktails. The guy reckons that he could get used to this room and chooses it as where he will spend all of eternity.
The guy wades in toward the bar to get a beer, but just after the door slams shut a voice comes over a loudspeaker, "Okay people, break's over. Everybody back on your heads."