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He wipes front to back
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A cowboy rides his horse up to a saloon. All the patrons gawked as the cowboy kissed his horse on the butt before coming in and asking for a drink.

The bartender serves him and asks, "Mind if I ask why'd ya kiss your horse on the butt?"

The cowboy says, "It's 'cause I got chapped lips."

The bartender asks, "Does manure help them heal?"

Cowboy replies, "No, but it keeps me from licking them."
 
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