I came across this "joke" on the interwebs this morning and the more I thought about it, the more it made sense. I personally love the third paragraph from the bottom.
When you take a long time, you're slow. When your boss takes a long time, he's thorough.
When you don't do it, you're lazy. When your boss doesn't do it, he's too busy.
When you make a mistake, you're an idiot. When your boss makes a mistake, he's only human.
When doing something without being told, you're overstepping your authority. When your boss does the same thing, that's initiative.
When you take a stand, you're being bull-headed. When your boss does it, he's being firm.
When you overlooked a rule of etiquette, you're being rude. When your boss skips a few rules, he's being original.
When you please your boss, you're apple polishing. When your boss pleases his boss, he's being co-operative.
When you're out of the office, you're wandering around. When your boss is out of the office, he's on business.
When you're on a day off sick, you're always sick. When your boss is a day off sick, he must be very ill.
When you apply for leave, you must be going for an interview. When your boss applies for leave, it's because he's overworked.