Another Way Round

[The Saucepan Man]

First I got this:

Cold icy earth may be struck with difficulty
Down our empty irrelevance. Are we genuinely happy?
Water is no better, when no drink we buy
Warm earth is better if struck under our feet

Which, of course, made no sense at all. But then it led me to this:

O! Water cold we may pour at need
down a thirsty throat and be glad indeed;
but better is Beer, if drink we lack,
And Water Hot poured down the back.

Which is one of Bilbo's favourite bath-songs, as sung by Pippin at Crickhollow. And, by Jove, I do believe it's the answer.