On his annual trip to town, the cowboy ties up at the saloon and saunters in for a whiskey. At the bar, he sees a horse tied up. In front of the horse is a bushel basket full of ten dollar bills.
The cowboy asks the barman, "Hey, what's up with the horse and the basket?"
The barman replies, "Well, we have a little contest goin'. You toss your ten in the basket, and if'n you can make the horse laugh, you get the basket."
"Well.... can I whisper in his ear?" asks the cowboy.
"I reckon that'd be O.K." replies the barman.
So, the cowboy walks up to the horse, throws a ten dollar bill into the bushel basket, and whispers in the horse's ear.
The horse breaks out in a fit of uncontrollable laughter. Rolling on the floor, with tears streaming out of his eyes, laughing hard enough to bust a gut.
The cowboy grabs the bushel basket and leaves.
A year later, the cowboy rides back through. He ties up at the saloon, saunters in for a whiskey, and sure enough, there's the horse.
"Ten bucks in the basket, and make the horse laugh, right?" Asks the cowpoke.
"Well, now, we changed the rules a bit this year. Now ya hafta make the horse cry."
The cowboy thinks for a second, and asks "Can I take him outside, just for a second?"
"Well, I reckon that'd be alright," says the barman.
So the cowboy tosses a ten spot into the basket, walks the horse out front, and shortly after walks back in with the horse.
The horse is crying. Bawling like a baby, wailing like a jilted lover.
The cowboy picks up the bushel basket, and the barman says "Now, hold on there, son. Two years in a row, you have done the impossible. How did you do it?"
"Well," replies the cowboy, "Last year when I had to make the horse laugh, I whispered in his ear 'My dick's bigger than yours!'"
"This year, I showed 'im!"