Shoulders??

A blonde & brunette are in an elevator. On the third floor a man gets on who's perfect; 3-piece suit, great build with a nice butt. Unfortunately, they both noticed, he had really bad dandruff.

The man got off on the 5th floor. Once the doors closed the brunette turned to the blonde and said, "Someone should give him 'Head & Shoulders.'"

To which the blonde replied, "How do you give 'Shoulders'?"