My grandfather had a large cattle ranch in western Nebraska near the small town of Albion. He was well-known for the outrageous stories he used to tell.
One morning in the town cafe, one of the local guys came up to him and said, "Harry, you run a lot of cattle on your ranch. How on earth do you count them?"
My grandfather replied, "That's a good question! I tried a lot of different ways until I finally found something that works. I get down really low, count their legs, and then divide by four."