A Newfie and a Nova Scotian are working on a barn roof.

A Newfie and a Nova Scotian are working on a barn roof. Their only way up
or down is a long ladder, which of course falls over while they are up on
the roof. Theres nobody around to help them and it is getting late so
they both decide to look for something soft on the ground to jump down
on top of. The only thing that they can see is a pile of manure.
The Newfie decides to jump first, so down he goes. The Nova Scotian calls
down to him,

"Are you alright? How deep is it?"

to which the Newfie replies,

"I'm ok, it was only up to my knees."

So the Nova Scotian jumps off the roof and lands in the pile of manure and it
comes up to his neck. He says to the Newfie,

"I thought you said it only came up to your knees!"

to which he replies,

"It did! ... I jumped head first."