Round 1 - Judge Steve

...because both can be used to relieve oneself in an emergency . -- Vitenka
...because both appear in Monty Python and the Quest for the Holy Grail . -- MikeJeggo
...because neither are found in Anglia Polytechnic University . -- MoonShadow
...because both have been mistaken for Concrete Cows by Oriental women . -- Requiem