There are hundreds of versions of that joke, but many of the jokes about heaven share some common perspectives. First, heaven is commonly portrayed as a physical place. That is certainly understandable since we are physical beings living in a physical world. We simply cannot grasp that which is real but is not physical. We struggle to grasp many physical realities.
Most spiritual realities are simply beyond our comprehension.
Second, heaven is commonly portrayed as a place where time exists. It is a place where you never get old and do not die. But it is also a place that marks the passing of time with days and nights. Third, heaven is a place for having fun. One of our highest priorities in the American society is having fun.