I found this article from my friend's blog. Every sentence do make some sense if we try to relate them:

Men say: beer is better than women, because:
(1) You can have more than one beer a night and not feel guilty;
(2) Beer dosen't care if you fall asleep after you've had it;
(3) Beer tastes good;
(4) You always know that you are the first one to pop a beer;
(5) After you have a beer, you are committed nothing more than dumping the empty bottle;
(6) With a glass of beer, you can always get good head;
(7) When you say you love beer, you really mean it;
(8) A beer has no problem with you taking its top off;
(9) Beer has no mother and can be mature within a year;
(10) Beer won't follow you around for a week after you've had it;
(11) A beer makes everything OK, a woman makes everything a problem;
(12) A beer won't get upset if you come home and have another beer;
(13) Beer is happy to ride in the trunk of your car;
(14) It's easy to compliment a good beer;
(15) You can shoot a beer;
(16) Beer dosen't want foreplay before you have it;
(17) If a beer leaks all over the room, it smells kinda good for a while;
(18) You are never embarrased about the beer you take to the party;
(19) You can have a beer in public!
(20) A beer is always wet;
(21) A beer will always go down easily;
(22) BIG, FAT beers are nice to have;
(23) When you go to bar,you know you can always pick up a beer;
(24) Beer dosen't think football is stupid;
(25) Beer dosen't go crazy once a month on a regular basis;
(26) You can share a beer with your mates;
(27) Beer dosen't demand equality;
(28) Beer stains can easily be washed out;
(29) Beer dosen't make you go shopping;
(30) Beer always listens and never argues.

And women say: chocolate is better than men, because:
(1) Chocolate is rich, dark and satisfying;
(2) With chocolate, you are never disappointed when you open the wrapper;
(3) Chocolate dosen't care how many pieces you've eaten before;
(4) Chocolate always hits the spots;
(5) Chocolate dosen't secretly want to be eaten by your best friend;
(6) Chocolate dosen't think the shipping channel is stupid;
(7) Chocolate always smells good;
(8) Chocolate won't ask "am I the best?"/"how was it?"
(9) Chocolate dosen't sulk if you don't want it first thing in the morning;
(10) Chocolates are easy to pick up;
(11) Chocolate satisfies even when it has gone soft;
(12) You can suck a piece of chocolate in front of your mum;
(13) Chocolate never leaves a bad taste in your mouth;
(14) Chocolate dosen't mind what time of the month it is;
(15) You don't mind the brown stain left by chocolate;
(16) With chocolate, size dosen't really matter, it's always good;
(17) Chocolates do not wear white socks;
(18) Chocolate dosen't mind you bite its nuts; :
(19) With chocolate, you don't have to be a virgin more than once;
(20) "If you love me, you will swallow that" has real meaning with chocolate;
(21) You can have more than one chocolate a night without ruinning your reputation;
(22) Chocolate dosen't just think it's smooth;
(23) Chocolate aren't into rope and leather;
(24) With chocolate, you can tell just by looking at it, that it hasn't been in anyone else's mouth.