The squirrel says "hey elephant, what are you doing?"
The elephant replies "I'm climbing this tree to eat some pears!"
"You dummy," sayeth the squirrel, "this is a pine tree... there's no pears up here."
The elephant says "I know, I brought my own!"
That bit sounds like a great joke to tell the kids, complete with silly sound effects like triumphant elephant trumpeting and squirrelly squeaking and the crashing and booming as the whole tree falls down. ^_^