Emma cried when the earthquake knocked her prized ceramic sheep off the shelf and broke every one of them. She spent days carefully gluing them all back together. She put all the legs back on first, then all the tails, and as she prepared to put another one of their heads back on she gazed fondly at her collection and exclaimed "There! Another ewe nears resolution!"
Ba-da-bing, you been punned.
See, it is funny because you thought I was telling a story about sheep or lambs but then at the end I twisted it and used "ewes" so I slip in a punch line that would SOUND a lot like "New Year's resolution" but I mixed the first letter (sounds) and now it is totally different. Not even the way people normally use the word "resolution" but it is not a WRONG use of the word so funny again.