An accountant, a lawyer and a cowboy were standing side by side using the urinal. The accountant finishes, zips up and starts washing and literally scrubbing his hands....clear up to his elbows....he used about 20 paper towels to finish drying off. He turns to the other two and says, "I graduated from the University of Michigan and they taught us to be clean."
The lawyer finishes, zips up and quickly wets the tips of his fingers, dries with one paper towel, and says, "I graduated from the University of California and they taught us to be environmentally conscious."
The cowboy finishes and zips up, and as he is walking out of the bathroom says, "I graduated from the University of Texas and they taught us not to piss on our hands".
[ROFL2]