Golf Joke

A man and his friend meet at the club house and decide to play a round of golf
together.  The man has a little dog with him and on the first green, when the
man holes out a 20 foot putt, the little dog starts to yip and stands up on
its hind legs.

The friend is quite amazed at this clever trick and says, "That dog is really
talented!  What does he do if you miss a putt?"

"Somersaults," says the man.

"Somersaults?!" says the friend, "That's incredible.  How many does he do?"

"Well," says the man.  "That depends on how hard I kick him in the ass."