boats on the sand

"Now then, Pooh," said Christopher Robin, "where's your boat?"
"I ought to say," explained Pooh as they walked down to the shore of the island, "that it isn't just an ordinary sort of boat. Sometimes it's a Boat, and sometimes it's more of an Accident. It all depends."
"Depends on what?"
"On whether I'm on the top of it or underneath it." - A.A. Milne, Winnie-the-Pooh