Accidental CISOI swear, this acceptable use policy that I'm writing should just say:
"Use your computer for work. Don't be dumb, and we'll be cool."
Lars Karlslund 
@accidentalciso lol, I had this discussion today with a customer.
Specifically it was "should we block porn using DNS" and the discussion then focused on whether it was better to let people use PornHub or block it and have them go to more obscure sites filled with malware.
Not really sure where we ended up, but "use common sense" was mentioned, and it was more about technical enforcement than policy about it