Baa

[Canary42]

After a talking sheepdog gets all the sheep in the pen, he reports back to the farmer: “All 40 accounted for.”

“But I only have 38 sheep,” says the farmer.

“I know,” says the sheepdog. “But I rounded them up.”

[elliemay1]

So he 'added' to the flock

[JimF]

Helicopter.

[maggiebee]

Sheer stupidity.

[JimF]

I'm sorry, I have a cold.

[Patsy33]

Can't pull the wool over his eyes!...