Apparently, this is doing the rounds in the States:
How to start your day with a positive attitude
1. Create a "new folder" on your computer.
2. Name it "George W. Bush".
3. Send it to the trash.
4. Empty the trash.
5. Your computer will ask you:
"Do you really want to get rid of "George W. Bush"?
6. Answer calmly, "Yes", and press the mouse button firmly...
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