Two Dead Dogs

My girlfriend's dog died, so I tried to cheer her up by getting her an identical one.

It just made her more upset. She screamed at me, "What am I supposed to do with two dead dogs?"

Explanation

The humor comes from the absurd misunderstanding. The guy thought replacing the dead dog with a similar one would cheer up his girlfriend. He didn't realize she would perceive it as having *two* dead dogs. It's a mix-up of grief and insensitive actions.