The Magic Hat
Three guys are standing on the roof of a building. One guy says, "This is my magic hat, when I wear it I can fly. Watch, I'll be able to fly to the next building and fly back."

So he puts on the hat and flies to the next building and flies back and his friends are stunned.

"That's amazing!" the second guy says. "Can I try?" So he gives him the hat, and the guy jumps off the building and falls 100 feet to his death.

The first guy starts laughing and then the third guy looks at him and says, "You know Superman you can be a real bitch sometimes."