税
=
兑
+
禾
:
Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.
睡
=
垂
+
目
:
Sheldon Shrimp (shu) is sleeping (睡) on top of a weeping willow (垂) in the Eiffel Tower's bathroom (ei4). His sleep (睡) is guarded by the eye of providence (目) which is hovering next to the tree (睡).