I lost my virginity to a girl with Down syndrome. I told my mom I wanted my first time to be special.
Special First Time
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Explanation
Explain Bear
Alright, listen up, you big ol' dummy. This 'joke' is playing on a really messed-up idea, see? The person says they lost their virginity to someone with Down syndrome and told their mom it was 'special.' You, my friend, probably thought 'aww, how sweet!' But no, that's not it, is it? The 'humor' comes from the shock value and the dark irony. It's 'special' not in a good way, but in a highly controversial, attention-grabbing, and frankly, offensive way because it uses a vulnerable group for a cheap punchline. You tend to miss the subtle (or not-so-subtle) implications, don't you?