So a friend and I are looking at a picture of about 40 pink flamingos. A lady walks up to us and says
"Wow look at all those penguins".
My friend is going to pee her pants when I show her this "penguin" sweater.
What (who) is she holding down there?
Love those Far Side comics.
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This more like a riddle, but the same reason why you might not get it is the joke.