Bilateral Thinking Puzzles

Q: Deep in the forest was found the body of a man who was wearing only swimming trunks, snorkel and facemask. The nearest lake was 8 miles away and the sea was 100 miles away. What happened?

A: The man is in the ballroom of an ocean liner which sank some time ago.

Another

This is another thing that seemed funnier a third of the way into writing it, from the Surrealist. 19th August 2005.