A lot of people have replied with something about a path to ground - this isn't the only way to get electrocuted. You only need to provide a path to something at a different potential. Go to your breaker box and stick the finger of one hand on one 120V rail, and the other hand on the other 120V rail, and you'll become quite dead, despite not providing a "path to ground."
And, for what it's worth, there is a potential difference from one foot to the other foot on a bird, because wire does have a resistance. Thus, the bird forms a parallel circuit to the short length of wire he's standing on. However, the birds resistance is quite a few orders of magnitude higher than the resistance of the wire; thus little (nanoamps?) if any current would ever flow. Of course, a rough back of the napkin calculation ignored the electric field surrounding the wire.