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When you're in a communal toilet or using the toilet directly after someone else and there is a powerful aroma of turd.
The only way in which to overcome the smell, where holding your breath is not an option, is to perform a counter shit to overpower the fumes of the rival excrement with your own scent which, conversely, is rather enjoyable.
The other day I went for a piss in the hungry horse and I thought I was going to chunder - someone had clearly just laid a massive log in cubicle 2 which left a putrid stench so I had to do a counter shit.
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A collection of items that exist on every kitchen counter. Including but not limited to: Toaster, blender, tea-kettle, coffee machine, paper towel roll, mail from last week, an almost-empty MacBook Air box containing a slap-bracelet, dirty dish-rags, etc.
Don't worry 'bout that spunk you laid on the backsplash, bro. It'll get hidden by all the counter shit.
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When someone disses someone else bad, however the retort is so much better that it makes the original person cry.
Dyrees- "Your Dad is gay, I saw him on a gay porn site."
Jamaal- "What the fuck where you doing on a gay porn site?"
Derrek- "Damn Dyrees, you just got counter shitted!"