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Source: http://www.krisneri.com/tips2.html

Tips for writing Humor stories

* Abandon logic: Often what is funny in a statement is that it's illogical.

* Don't overanalyze: Analysis of what makes something funny just kills it.

* Simple is almost always better than complex: If a humorous remark isn't working, try simplifying the presentation and/or language.

* Short is almost always better than long: The best humor is concise and direct.

* Be willing to surprise yourself: Humor should defy our expectations; don't let your own expectations limit you.

* Abandon your dignity: You can't be funny if you're afraid of embarrassing yourself.

* Let your voice and attitudes, as well as those of your characters, flow: Humor always has an personal agenda and attitude.

* Don't try too hard to be funny: That just makes your humor feel stilted, if not pained. It should reflect your style.

* Don't sacrifice truth for a funny effect: Good humor always contains a grain of truth; without truth, it's just playing with words.

* Don't let your characters laugh at their own jokes: This is the prose equivalent of a sitcom's laugh track. Let the reader decide what's funny.

Most importantly -- have fun with it yourself. If you enjoy it, chances are your readers will, too.