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ok this is a Dutch joke so I hope I translated it right:

A guy stops at a gas station, as he starts filling his car the tenant comes out. He looks on the back seat and sees 2 penguins.
"Sir you have 2 penguins on your back seat!" The guy looks and says "Yeah your right, what should I do with them?"
"Bring them to the zoo" the tenant says. The guy nods in approval. "Yeah I'll do that!"

Two weeks later the same guy stops at the same gas station, and again starts to fill his car. The same tenant comes out and looks in the back. Again he sees the 2 penguins, but this time they have a little bucket with a shovel and sunglasses on. "Sir" the tenant says "I though you were going to take them to the zoo."
"Yes" the guy says "and now I'm taking them to the beach!"