The first man says “I bet you two I can jump off a building and land without a scratch on me!”
The second man says “You’re on!”
The three men leave the bar and climb to the top of a tall building. The first man says “watch this!” And jumps off the building.
A few minutes later he comes right back to the top and says “I told you so”. The second man can’t believe it and so asks the first man to demonstrate again. So he does with the same result.
The second man says “okay my turn!” and jumps off the building.
The third man turns to the first and says “Superman you’re an ass when you get drunk”