Norman Winthrop, a surveyor, accidentally meets John Bunny, an Irish watchman of a building. He introduces him to Tom and Will Hawley, two of his friends, at a little poker game in which Bunny pockets all the winnings. Talking over the matter the next day, the three men agree that it would be a great joke to introduce Bunny into society, and accordingly they take him to a ball, first buying him the correct outfit. Bunny has, in fun, styled himself Count O’Rooney, and it is under this name that he is introduced to the guests. Tom and Will tell everybody that, in addition to being a count, O’Rooney is a multi-millionaire, and everyone tries to become acquainted with him, particularly as he is found to be an amusing story-teller. The “count” makes a decided hit with the ladies, especially with Ethel and Molly Donovon, the sweethearts of Tom and Will. When the girls cancel a dance with the two boys, preferring to listen to Count O’Rooney’s side-splitting anecdotes, both become considerably peeved and rather wish they had tried another kind of joke. Bunny convulses everybody by explaining that a red bandanna handkerchief, which he absent-mindedly pulls from his pocket, was a gift from the Czar of Russia. After the ball the girls rave so much about the “count” that the boys feel even more sick about it and decide to put a spoke in his wheel. After a day or two they organize a party, including the girls, and go down to the building where Bunny works as a watchman. When the girls see who he really is they receive a powerful shock and get very angry with the poor old man. He soon gets them laughing again, however, with one of his good stories. With a pocketful of Havana cigars, Bunny is quite satisfied with the ending of the affair, which he regards as the funniest incident of his life.