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Happy days are hehe-here again

The formula for proving that 20 June is scientifically the happiest day of the year - O + (NxS) + Cpm/T + He - has elicited its first response.
It has come from the extremely dubiously-monickered Prof Rob Bish, but we're willing to forgive him such a blatant attempt at subterfuge because he reckons there is an error in the formula which clearly improves upon the original nonsense.
"The formula shows the need for three ingredients," he says. "Plenty of fresh air, a nice cup of tea and a good laugh."
The good professor explains the formula thus: O = oxygen and (NxS) = in excess - plenty of fresh air.
Cp = cup, m = nice, /T = per tea - nice cuppa tea.
And the good laugh? He, claims the formula, should read He3, as in he he he.
More ideas please. Oh, and two sugars in our cuppa.

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