I believe that some elite groups in our military actually subject their personell to waterboarding as part of training.

We’ll get ‘em on war crimes for the beheading.

from:
http://balkin.blogspot.com/2009/05/news-flash-taliban-waterboards-captured.html

excerpt:
“In support of his assertion that waterboarding is not torture, the Taliban commander cited legal analysis produced by the Office of Legal Counsel of the U.S. Department of Justice. He pointed out that the authors of this legal analysis are a respected federal judge on the second highest court in America and a professor at a top American law school. The Taliban commander also referred to the careful legal analysis of a Distinguished Professor of Law who concluded that waterboarding is not torture because U.S. trainers did it to their own troops “hundreds and hundreds of times.”