A man dies and goes to hell. Satan greets him, shows him three doors, and says, "You must spend the rest of eternity in one of the rooms behind these doors. Look in each one and decide which one you want."
The man opens the first door, and sees a bunch of people standing on their heads on a wooden floor, looking very uncomfortable. He opens the second door, and sees a bunch of people standing on their heads on a concrete floor, looking even more uncomfortable. Finally, he opens the third door, and sees a bunch of people standing around chatting and drinking coffee, up to their knees in shit.
"Hmmm," he says, "that looks bad, but it's better than the other two. I'll take the third door." Satan smiles and shows him in.
Ten minutes later Satan walks back into the room and says, "Alright, coffee break's over, everyone back on your heads!"