I love a good pun. Especially when the recipient gets it first time around... for some reason they never seem quite as laugh-out-loud funny when you have to explain them.
Anyhow, I found this list of Top 10 Puns on kid lit blog Alien Onion, and I especially like the bit where they say: "The ability to make and understand puns is considered to be the highest level of language development."
Check it out. Number 9 is pure gold. Haha! I defy you not to laugh out loud.
Can you beat it?