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Hey! It snowed last night! Oh, boy! Look at it all! They'll have to close the schools! Snow everywhere! It must be waist deep! Unfortunately, that's a relative measure.
Calvin looks out the window and sees that it snowed. He's sure they'll have to close all the schools. He says the snow must be waist deep. As he stands waiting for the school bus, we see that it is waist high...his waist. Calvin says 'Unfortunately, that's a relative measure'.