Sam NOT Watching a Show

So before I sent the kids up to bed I told them they could watch a show while I finished vacuuming the house. It was James' turn to choose and he chose a show that Sam DID NOT want to watch. I told Sam he could leave the room or just plug his ears so he wouldn't hear it.
As you can see he took me literally. Here he is NOT watching the show.

 And here he is 10 minutes later, still NOT watching the show.

And here he is a few minutes later when I caught him laughing at a funny part he was NOT watching! :)

This kid cracks me up.