This one is better told than read.
Three Eskimos are arguing over who's igloo is coldest in the deepest part of winter.
The first Eskimo says "my igloo is the coldest. Watch, when I spit it freezes before it hits the ground".
The second Eskimo says "my igloo is the coldest. Watch, when I piss it freezes before it hits the ground".
The third Eskimo doesn't say anything. He leads the other two into his igloo. He pulls back his blankets and scrapes a small brown spot off of the ice. He throws the frozen brown spot into the fire and... Pfft. The unmistakable sound of a fart.
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