Frasier Season 3 Episode 13

(Martin is reading the paper in his armchair and gets an idea when Daphne comes in with the laundry)
Martin: Hey Daphne, bring that laundry over here, will you?
Daphne: What for?
Martin: Well, I was just reading about an intelligence test you can give your dog. You throw a towel over its head and see how long it takes him to shake it off. (calling) Eddie! (Eddie scampers in. As Daphne watches with amusement, Martin takes a small dish towel and throws it over his head.)
Daphne: Oh, and the faster he takes the towel off, the smarter he is?
Martin: (sarcastic) No, the faster he folds it. All right, they ranked all the dogs and the smartest was a border collie; he did it in seven seconds. (starts timing) All right, come on boy, take it off. (Eddie doesn't move) Six... seven. OK, the next fastest one was a poodle, I know he's as smart as a poodle. (counts off on his watch) OK, so he's no poodle... he's not a beagle either... or a German shepherd... or a Labrador. Oh, for God's sake, Eddie!
Daphne: Yes, well, if you ask me, he's refusing to do that trick because he knows if he does it right, you'll have him doing it every time we have company.
Martin: Hey, I'll bet you're right! (takes the towel off and shakes a finger at Eddie) Nice going, Eddie!