"New Boots" joke

An elderly couple is vacationing in the West.
Sam always wanted a pair of authentic cowboy boots. Seeing some on sale
one day, he buys them, wears them home, walking proudly. He walks into
their hotel room and says to his wife, "Notice anything different,
Bessie?"
Bessie looks him over, "Nope."
Sam says excitedly, "Come on, Bessie, take a good look. Notice anything
different about me?"
Bessie looks again, "Nope."
Frustrated, Sam storms off into the bathroom, undresses, and walks back
into the room completely naked except for his boots. Again, he asks, a
little louder this time,
"Notice anything DIFFERENT?"
Bessie looks up and says, "Sam, what's different? It's hanging down
today, it was hanging down yesterday, it'll be hanging down again
tomorrow."
Furious, Sam! yells, "AND DO YOU KNOW WHY IT'S HANGING DOWN, BESSIE?
IT'S HANGING DOWN BECAUSE IT'S LOOKING AT MY NEW BOOTS!!!"
To which Bessie replies, "Shoulda bought a hat, Sam... Shoulda
bought a hat."