What's the best thing about fucking 21 year olds?
There's 20 of them.
What's the best thing about fucking 21 year olds?
There's 20 of them.
The humor comes from the unexpected twist. It initially sounds like the question is about a sexual experience, but the punchline subverts this expectation by using the number '21' as a quantity rather than an age, suggesting there are a group of 20 year olds. This makes it a bit dark and inappropriate.