what makes a good 404 page?

[Dawgy]

i want to start taking advantage of the serveral thousand 404s i have per day. im thinking ill direct all my straight 404 traffic to one page, and the gay 404 to another. but im not sure what is good to have on a 404 page. i know some people say its good traffic and make good $$ from it, but what's the best way?

any examples or suggestions greatly appreciated.