I was having a crappy day, until this was sent to me. I busted my frigging gut when I saw it. It's been floating around the web for a couple of years, but this is the first time I've seen it.
The author says, "If you work in an office with lots of people, chances are that you work with a person who hangs pictures up that their kids have drawn. The pictures are always of some stupid flower or a tree with wheels. These pictures suck; I could draw pictures much better. In fact, I can spell, do math and run faster than your kids. So being that my skills are obviously superior tothose of children, I've taken the liberty to judge art work done by other kids on the internet. I'll be assigning a grade A through F for each piece."
You should be able to see the whole thing at one of these links: Link1 Link2