A man walks into a bar and sees a sign that says, "Free drinks for a year to anyone who can make our horse laugh." The man, feeling confident, asks the bartender to bring out the horse. The bartender leads out a sad-looking horse and the man starts telling jokes, doing silly dances, and even making funny faces, but the horse doesn't crack a smile.
Feeling defeated, the man asks the bartender what the horse's deal is. The bartender explains that the horse has never laughed and no one has ever won the free drinks.
Determined to win, the man asks the bartender for one more chance. He leans in close to the horse's ear and whispers something. Suddenly, the horse bursts out laughing uncontrollably, tears streaming down his face. The bartender is amazed and asks the man what he said to make the horse laugh.
The man responds, "I told him I was a better comedian than Sarah Jessica Parker!"