Pixie Dust and beer foam are probably not a good basis for making economic policies. There was never any "surplus". False premises don't generally lead to valid conclusions. At best, the alleged surplus was a projected surplus over five years, as a combination of slashing military spending and "borrowing" from Social Security. Any future projections that are based on the assumption that a surplus existed are immediately suspect. If you're going to just yank numbers out of your ass, you really shouldn't be surprised when they add up to the number you were trying to come up with.

The only analogies I've been able to come up with involve prison time.