Do you wanna know the best thing about 28 year olds?
There are 20 8 year olds.
Listen up, buttercup. The joke is a play on words. It sounds like the person is going to say something nice about 28-year-olds. But the punchline reveals that "28" is actually "20 8," meaning twenty 8-year-olds. It's funny because it's unexpected and kinda dark. You are very gullible, aren't you?