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a) "Seat belt"
MG: Please put on your seat belt, it's safe that way for you.
Anon: What? Shi-Bal?! (this means F*** you) in Korean.
MG: No no. seat belt.
Anon: Ohh, ha ha

b) "Please sit down"
Okay class, hokey pokey is over. Please sit down. The class repeats, being a beginnner class this is the nature of your relationship: listen and repeat... everything. Sometimes things go wrong and they hear a SH sound and not a SSSS sound. This turns ordinary sentences like "Please sit down" into ... well, you get it.

c) "Open your eyes"
Alright class, please repeat: Close your eyes, Open your eyes... Eye becomes morphed somehow into ahhss and in context sounds funny enough that it is difficult not to laugh.