Two Irish men are nailing down floorboards The first man grabs a nail but it is upside down so he tosses it away. He grabs the next nail but it also upside down so he throws that away too. He continues this process until he finds one the right side down. The second man comes over and say ""What the hell are you doing?"" The first man replies, ""Im trying to nail down the floor boards but the nails are no good. They are upside down!"" The second man shakes his head and say, ""You idiot! Don't throw the nails away. We can use them for the ceiling.""