Taken from http://www.jestersring.ca/j/Giraffe_Test and formatted a bit better.

1.Open the refrigerator, put in the giraffe, and close the door. This question tests whether you tend to do simple things in an overly complicated way.

2.Did you say, Open the refrigerator, put in the elephant, and close the refrigerator?

Wrong Answer.

Correct Answer: Open the refrigerator, take out the giraffe, put in the elephant and close the door. This tests your ability to think through the repercussions of your previous actions.

3. Correct Answer : The Elephant. The elephant is in the refrigerator. You just put him in there.? This tests your memory. Okay, even if you did not answer the first three questions correctly, you still have one more chance to show your true abilities.

4. Correct Answer:? You jump into the river and swim across. Have you not been listening? All the crocodiles are attending the Animal Meeting. This tests whether you learn quickly from your mistakes.

According to Anderson Consulting Worldwide, around 90% of the professionals they tested got all questions wrong, but many preschoolers got several correct answers. Anderson Consulting says this conclusively disproves the theory that most professionals have the brains of a four-year-old.