This one has been around for a while, but it’s still amusing. Other opinions are available …

40℉: Californians shiver uncontrollably. People in Scotland sunbathe.
35℉: Italian cars won’t start. People in Scotland drive with the windows down.
20℉: Floridians wear coats, gloves, and wool hats. People in Scotland throw on a T shirt.
15℉: Californians begin to evacuate the state. People in Scotland go swimming.
0℉: New York landlords finally turn up the heat. People in Scotland have the last bbq before it gets cold.
10℉ below zero: People in Miami cease to exist. People in Scotland lick flagpoles.
20℉ below zero: Californians fly away to Mexico. People in Scotland throw on a light jacket.
80℉ below zero: Polar bears begin to evacuate the Arctic. Scottish Boy Scouts postpone “Winter Survival” classes until it gets cold enough.
100℉ below zero: Santa Claus abandons the North Pole. People in Scotland pull down their ear flaps.
173℉ below zero: Ethyl alcohol freezes. People in Scotland get frustrated when they can’t thaw their kegs.
297℉ below zero: Microbial life start to disappear. Scottish cows complain of farmers with cold hands.
460℉ below zero: ALL atomic motion stops. People in Scotland start saying “chilly th’day, you cauld an aw?” (Translation: “It’s chilly today, are you cold as well?”)
500℉ below zero: Hell freezes over. Scottish people support England in World Cup!!!!