Three men went to hell.
The devil said to them "You have come to hell, and you must now choose whether to spend eternity in room 1, 2 or 3"
He then opened the doors to the three rooms.
Room 1 was filled with men standing on their heads, on a hard wooden floor.
Room 2 was filled with men standing on the heads, on a cement floor.
Finally, room 3 had just a few men, standing in human waste up to their knees and drinking coffee.
The men thought for a while, and decided to go with room 3, as it was less crowded and they could drink coffee.
They entered the door to room 3 and just as it was closing behind them, the devil said "OK men, coffee break's over. Back on your heads."