Sam tried to cheer him up by giving him a piece of candy but he was still crying, so I said, trying to make him laugh, "WHAT is that delicious sweet smell?!"
Without skipping a beat, he wailed, "those are my TEARS!"
And one more, so I don't forget:
Last week he was upset that he had to go to school again. He said "I don't WANT to go to school, I've been going for SO LONG!!" He's in kindergarten.