Microsoft, Intel, Sun

Three male programmers are in the bathroom standing at the urinals.
The first programmer finishes and walks over to the sink to wash his
hands. He then proceeds to dry his hands very carefully.  He uses
paper towel after paper towel and ensures that every single spot of
water on his hands is  dried. Turning to the other two, he says, "At
Microsoft, we are trained to be extremely thorough."

The second programmer finishes his task at the urinal and he proceeds
to wash his hands.  He uses a single paper towel and makes sure that
he dries his hands using every available portion of the paper towel.
He turns and  says, "At Intel, not only are we trained to be extremely
thorough, but we are also trained to be extremely efficient."

The third programmer finishes and walks straight for the door,
shouting over his shoulder, "At Sun, we don't pee on our hands."