Cash
That penguin over there seems to have a towel stuffed with cash.
The towel the cash is in even has a big $ on it like the ones they have at the bank. You follow the penguin into a back alley.
へい
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Your eyes follow the cash, and you watch as the penguin stuffs it, towel and all, into a hay (へい) stack. What a smart penguin, people don't look for cash in hay, they're too busy looking for needles.
You wait for the penguin to leave and you run over to the hay stack and stick your hand in. But you don't feel the towel or the cash! Instead you pull out your hand and it's full of hay and needles. Ouch! No fair, gimme that cash!!