A man dies and goes to hell.

The devil explains to him, "We have a new program here. You get to choose one of three rooms in which to spend eternity.
The devil takes him to the first room. Inside are a large number of naked people, all standing on their heads. He takes the man to the second room. Inside are more people, all naked and standing on their heads, and there is an icy wind blowing on them. They go to the third room. Inside are naked people standing knee-deep in manure, standing around, sipping coffee and chatting.
The man thinks, "This doesn't look so bad. I'd eventually get used to the smell." He tells the devil that he'll pick the third room.
"All right," the devil says, "but you can't change your mind.
So the man wades on in, gets a cup of coffee and starts chatting with the others. All of a sudden a huge demon enters the room, cracks a whip and roars, "All right, coffee break's over! Everybody get back on your heads!"