Sam and Bessie are senior citizens, and Sam has always wanted an expensive pair of alligator cowboy boots. Seeing them on sale one day, he buys a pair and wears them home, asking Bessie, "So, do you notice anything different about me?"

"What's different? It's the same shirt you wore yesterday and the same pants."

Frustrated, Sam goes into the bathroom, undresses and comes out completely naked, wearing only his new boots. Again he says, "Bessie, do you notice anything different?"

"What's different, Sam? It's hanging down today; it was hanging down yesterday and will be hanging down again tomorrow."

Angrily, Sam yells, "Do you know why it's hanging down? 'Cause it's looking at my new boots!!"

Bessie replies, "You should've bought a hat!"

:D

Pretty good, though not especially funny.