Peyton Manning hasn't missed a beat in retirement -- not only does he have abs now, but the 44-year-old's arm is lookin' accurate as ever ... by knocking beer cans off statues with his buddy David Letterman!!
It may seem pretty random, but here's what we know ... the 2-time Super Bowl champ hit up the late night legend to shoot a segment for his "Peyton's Places" show with ESPN ... and DL agreed to do it at his alma mater, Ball State University.
So, what's there to do in Muncie, Indiana?? How about throwing perfect dart passes at beer cans on campus statues!