A lawyer, an accountant, and a cowboy are standing at the men's washroom urinals, doing their business.

The lawyer zips up first, walks over to the sink, washes his arms up to the elbows, and takes a huge bunch of paper towels to dry off. He says, "I went to Harvard University, and they taught us to be sanitary". He leaves.

Then, the accountant zips up, walks over to the sink, wets the tips of his fingers, and takes a tiny strip of paper towel to dry off. He says, "I went to the University of Yale, and they taught us to be environmentally friendly". He leaves as well.

The cowboy, finally done his business, zips up and heads straight to the door saying, "I went to the University of Alberta, and they taught us not to pee on our hands!"