A bear with no arms or legs is lying on the beach (no idea why)
A woman walks up to the bear and asks "have you ever been hugged?". The bear says "no", so the woman gives the bear a hug and walks away.
A little later another woman walks up to the bear and asks "have you ever been kissed?". The bear says "no", so the woman gives him a kiss and walks away.
A few hours later a third woman walks up to the bear and asks "have you ever been fucked?". The bear says "no", so the woman says "just wait till high tide, you will be"
It makes the joke darker imo. The implication of something sexual with an animal is supposed to create more tension in the buildup of the joke (an “eww, oh god no” factor). It makes the punchline more of a relief. That’s how I took it atleast. Pretty dark and funny, well done.