Reply To: Is there a hetter for staying up both nights of Shavuos?

klugeryid, although some men can’t walk and chew gum at the same time, women are very capable of multi-tasking. When located in places that tehilim can’t be said verbally (as per R’ Yochanan, Shabbos 40b) , “bitula zeh kiyuma” (the not doing is the doing), by keeping the halacha properly.

The Mishnah Berurah notes that it is clearly permissible to contemplate his lowliness in the bathroom, and that he will eventually return to dust, worm and maggot, and that arrogance is not becoming to him. The Mishnah Berurah suggests that he should think of his financial affairs and expenses in order to avoid thinking Torah thoughts, and on Shabbat he should think about nice buildings and paintings.
[שו”ע או”ח סימן פה סעיף ב, ומ”ב ס”ק ה ו].