Winter in Scotland

Winters are fierce in northern Scotland, so the owner of the estate felt he was doing a good deed when he bought earmuffs for his foreman.

Noticing, however, that the foreman wasn't wearing the earmuffs even on the bitterest day, the landlord asked, "Didn't you like the muffs?"

The foreman said, "They're a thing of beauty."

"Why don't you wear them?"

The foreman explained, "I was wearing them the first day, but somebody offered to buy me a drink and I didn't hear him!"