A friend of mine has a good one. When they called up asking for him he said..
"Hold on, i'll see if i can find him on the other side of the office."
He put the phone down, went into the kitchen and made himself breakfast, and then went back and picked up the phone.
"Hello."
"Yes, ummm, i've been holding, is billy available?"
"Haha, he still hasn't picked up yet, what a jerk, hold on."
He goes and takes a shower then goes back to the phone.
"Hello."
"ummm yes, is billy available?"
"Nope" --- (hangs up)