from the book by Jennifer Berman (some rated R)

I. Why Dogs Are Better Than Men

  1.. Dogs do not have problems expressing affection in public
  2.. Dogs miss you when you're gone
  3.. You never wonder whether your dog is good enough for you.
  4.. Dogs feel guilt when they've done something wrong.
  5.. Dogs don't brag about whom they have slept with.
  6.. Dogs don't criticize your friends.
  7.. Dogs admit when they're jealous.
  8.. Dogs are very direct about wanting to go out.
  9.. Dogs do not play games with you ? except fetch (and they never laugh
      at how you throw).
  10.. Dogs are happy with any video you choose to rent, because they know
      the most important thing is that you're together.
  11.. Dogs don't feel threatened by your intelligence.
  12.. You can train a dog.
  13.. Dogs are easy to buy for.
  14.. Dogs are good with kids.
  15.. Dogs are already in touch with their inner puppies.
  16.. You are never suspicious of your dog's dream.
  17.. Gorgeous dogs don't know they're gorgeous.
  18.. The worst social disease you can get from dog is fleas.*
*OK. The really worst disease you can get from them is rabies, 
but there's a vaccine for it, and you get to kill the one who 
gives it to you.

  19.. Dogs understand what no means.
  20.. Dogs don't need therapy to undo their bad socialization.
  21.. Dogs don't make a practice of killing their own species.
  22.. Dogs understand if some of their friends cannot come in.
  23.. Dogs do not read at the table.
  24.. Dogs think you are a culinary genius.
  25.. You can house-train a dog.
  26.. You can force a dog to take a bath.
  27.. Dogs know you have a brilliant taste in music (and a voice to
      match).
  28.. Dogs don't correct your stories.
  29.. Middle-aged dogs don't feel the need to abandon you for a younger
      owner.
  30.. Dogs don't mind if you do all the driving
  31.. Dogs don't step on imaginary brake.
  32.. Dogs admit it when they're lost.
  33.. Dogs don't weigh down your purse with their stuff.
  34.. Dogs look at your eyes.
  35.. Dogs like your size.
  36.. Dogs do not care whether you shave your legs.
  37.. Dogs take care of their own needs.
  38.. Dogs are color-blind.
  39.. Dogs aren't threatened if you earn more than they do.
  40.. Dogs mean it when they kiss you.
  41.. Dogs are nice to your relatives.
  42.. Dogs obsess about you as much as you obsess about them.

II. How Dogs And Men Are The Same

  1.. Both take up too much space on the bed
  2.. Both threatened by their own kind.
  3.. Both like to chew wood.
  4.. Both mark the territory.
  5.. Both are bad at asking you questions?.
  6.. Neither tells you what's bothering them.
  7.. Both tend to smell riper with age.
  8.. The smaller ones tend to be more nervous.
  9.. Both have an inordinate fascination with women's pants.
  10.. Neither does any dishes.
  11.. Both fart shamelessly.
  12.. Neither of them notices when you get your hair cut?
  13.. Both like dominance games.
  14.. Both have irrational fears about vacuum cleaning.
  15.. Neither knows how to talk on the telephone.
  16.. Neither understands what you see in cats.

III. Why Men Are Better Than Dogs

  1.. Men only have two feet that track in mud.
  2.. Men can buy you presents.
  3.. Men don't have to play with every man they 
      see when you take them around the block.
  4.. Men are a little bit more subtle.
  5.. Men don't eat cat turds on the sly.
  6.. Men open their own cans.
  7.. Dogs have dog breath all the time.
  8.. Men can do math stuff.
  9.. Holiday Inns accept men.