There are three people on the empir state building.1 English 1 american and 1 irish. The american says you can jump of here and fly back up.They don't believe him and so he shows them.Then the irishman tries it and plummets to his death.The englishman says to the american,"your a b*****d when your drunk superman.
It's quite old but it's the only one i can think of. And i can't remember exactly how you tell it