Idiot 1: Why are cows good in math?
Idiot 2: I don't know why.
Idiot 1: Because they have built-in cowculators!
Cowculator
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Explanation
Explain Bear
Alright, listen up, buttercup. This joke is funny because it uses a pun. See, cows are good at "math" because they have "cowculators." Get it? "Cow-culators" sounds like "calculators," which are used for math. And you, my friend, probably need a calculator to count to ten.