A muffler for use with an internal combustion engine is provided. The muffler includes a first tube configured to receive a first exhaust stream. The first tube includes a first inlet portion, a first outlet portion spaced apart from the first inlet portion, and a first intermediate portion extending between the first inlet portion and the first outlet portion. The muffler also includes a second tube configured to receive a second exhaust stream. The second tube includes a second inlet portion, a second outlet portion spaced apart from the second inlet portion, and a second intermediate portion extending between the second inlet portion and the second outlet portion. The first intermediate portion and the second intermediate portion cross each other, are at least partially stacked on each other, and are in fluid communication with each other.