Write down on a peice of paper:
M R ducks
M R not
O S A R
C M wangs
L I B
M R ducks
Now have somebody say it, saying the capitals as letters, it comes out as:
'em are ducks
'em are not
oh 'es 'ey are
see 'em wangs
'ell ill be
'em are ducks
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