Taylor and Muppet are in a car accident and both die.
Upon Taylorís arrival at the Pearly Gates, he is met by St. Peter.
"Where is my friend Muppet?" Taylor asked.
St. Peter replies, "Well, Muppet was not as fortunate as you. He went in the other direction instead of getting into Heaven."
Taylor was bothered by this and asked, "Well, could I see Muppet one more time just to be sure he is OK?"
So, Taylor and St. Peter walked over to the edge of Heaven and looked down. There was Muppet, on a sandy beach, with a gorgeous blonde in a bikini, and also with keg of beer.
"I don't mean to complain, but Muppet seems to have it pretty nice down there in Hell," says Taylor.
"It's not as it appears to be," says St. Peter. "You see, the keg has a hole in it, but the blonde doesn't."