Maybe I simply don't get it, or I'm too old, but if I find anything funny about that, to me that's kind of boring lowlevel fun of four years old *cough*
My kind of fun is more (political) incorrect. Good humor IS always incorrect. Otherwise you don't get a real punch line. Because a punch line is the trap wire you stumble over an association. If the association is correct, there is no wire. But of course you need some education and maturity to deal with it right, at least to not take it for real but to understand it's meant to be wrong, being: irony, sarcasm, cynicism.