15- Use

A man has 27 parts that don't work for him.

20 nails that don't nail
1 belly button that doesn't button
2 tits that don't milk
1 cock that doesn't crow
2 balls that don't bounce
1 ass that doesn't do any work

Hmmm... but maybe women should'nt laugh too hard...
They have a pussy that doesn't catch mice!