I have seen a commercial in a web, and I think is a very good pun:
"SOFA SO GOOD"
And a joke:
"A man goes into the personnel office of a company to apply for a job. The Personnel Manager tells him "We need a responsible man for this job". The applicant answers "Well then, I am exactly the man you're looking for. At the last place I worked, every time something went wrong my boss said I was responsible"
:))