Refer's to Dilbert's boss, but also by association to all other mindbogglingly stupid bosses lacking foresight, technical knowledge, leadership skills, morality or tact.
"I'll get next weekend off, but I'll have to work on the PHB."
"My new job's ok, except there's a classic Pointy Haired Boss in my department."
A large inconvenience that has the body structure of a bath tub. When they use their brain, static noises are produced and they have the intelligence resembling an arm chair.