Frasier: Oh my God, Niles! Look...
Niles: Don't give it to me. Is that real?
Frasier: It certainly feels real.
Niles: Well, what's it doing under the floor?
Frasier: How the hell should I know? I wonder who it could be?
Niles: Well, perhaps it's a builder who got trapped during construction, or a, an exterminator who was overcome with fumes.
Frasier: Excellent hypotheses, Niles. But unfortunately, neither is plausible.
Niles: Why not?
Frasier: Because, Niles, when you die, your head doesn't pop off like a champagne cork. It remains attached to the spine.