A blonde & brunette are in an elevator.  On the third floor a man
gets on  who's perfect; 3-piece suit, great build with a nice butt.
Unfortunately,while they were checking him out they both noticed, he had
really bad dandruff. 
    
The man gets off on the 5th floor. Once the doors close the
brunette turns to the blonde and says, "Someone should give him some 
'Head & Shoulders.'"
    
To which the blonde replys  "Hey, I know how to give head ,but how
do you give shoulders?"