Now first of all let me tell you a little history here. I believe that the "simple" jokes (like a guy walks into a bar...) are all about the way you deliver the punch line. And the "non-simple" jokes are more about the set up, although the punch line is still important. So my joke starts with a killer opening but I have no punch line, or even the joke really, just a good opening.

So, three one-legged prostotutes walk into a bar, one looks at the other and says...

Now feel free to change it up, but I mean come on, three one-legged prostotutes... thats funny right there, I dotn care who you are, thats good stuff.