Why this is called "New Zealand humor" I'm not sure -- that was the subject line when it was forwarded to me. Regardless, it's pretty funny although I think the guys will like it more than the ladies. A New Zealander walks into the bedroom with a sheep on a leash and says... "Honey, this is the cow I make love to when you have a headache." The wife, lying in the bed reading a book, looks up and says, "If you weren't such an idiot, you'd know that's a sheep, not a cow." The guy replies, "If you weren't such a presumptuous bitch, you'd realize that I was talking to the sheep."