Found this on another forum:
A little lad of 9yrs old is staying with his
grandmother. One day he comes in from
playing with his friends and asks -
"Grandma - what is it called when 2 people
sleep in the same room and one is on top
of the other" ?
Grandma is a little taken back - but decides
to be open and honest.
"It's called 'sexual intercourse", darling she replies.
"oh" says the little lad - and off he goes back
outside to continue playing.
Shortly after, however, he comes back in and says angrily- " hey Grandma, you
were wrong - it's not called sexual intercourse - it's called "Bunk Beds" -
and Jimmy's mum wants a word with you" - now!