if poop jokes aren't funny then you must not have little children...
case in point: i'm at an Amish restaurant in Sarasota, FL yesterday (my in-laws were visiting). we went to st. armands to walk around at some shops and then headed to the restaurant. i have 3 boys (ages 8, 6, and 5) who were with me in the restroom before eating. an old guy walks in and sits down to take a dump...all of a sudden he lets out the loudest and longest fart you've ever heard (which, btw, is also the sign of a good place to eat!).
my youngest is standing there taking a wiz and blurts out (loud enough, mind you, for everyone in the restroom to hear), "oh man, that was a bad one!!!"
now, i'm the dad and have to play the role of a 36 year old mature adult...so i take the lead by hurrying them outside the restroom and then busting up laughing with all my boys...my wife and daughter (who's 3) arrive along with my in-laws who were milling around the area to shop at, and we proceed to tell them this funny story...
it still makes me laugh a bit as i type it.
guess we all have things that make us giggle...