Yeah, we all work in cubicles, but everyone works in a cubicle up to and including the CEO!
The CEO? Does the CEO really work in a cubicle?
Well, he has a cubicle, but actually now that you mention it there’s this one conference room that he goes to for all his important meetings.
I cound’t describe it better.
I’m not complaining, but with those bosses? Please, please stop talking about how great or how generous they are (because of) having the same small, crappy, noisy cubicles as we developers have. You just always ended finding that bosses always stay in the conference room or in the hallway (and probably the ultimate source of all the noise).
And if you dare to ask them about it, they probably would say it’s policy. Which is always some kind of bureaucracy anyway.

