Funny is a state of mind
There's no secret formula
If any of you were waiting around for me to give you a secret formula for being funny, I hope you are in a really comfortable chair.
I can't teach funny any more than I can teach you to hit a 95 mile-per-hour fastball. The best I can do, is point you in the direction of funny and leave it up to you to make the effort to explore and practice. Funny is a state of mind.