It has something to do with counting the heads of all his cattle and then I think it ends in a really dry punch line. Any help?
EDIT* got it thanks to /u/noncharacteristic
"A farmer in the field with his cows counted 196 of them, but when he rounded them up he had 200."
Many of the jokes are contributions from our users. If you find anything offensive and against our policy please report it here with a link to the page. We will do everything to make this an enjoyable platform for everyone.