The other day I told my wife she was drawing her eyebrows too high. She looked surprised. This is funny because when you say someone is drawing their eyebrows too high, the visual image of them looking perpetually surprised is quite comical. Also, the simplicity of the statement and the quick reaction it implies from the wife add to the humor.
In a world full of magic and fantasy, a young boy unexpectedly gained the ability to live forever, but his immortality also meant that he would never be able to return to his hometown. He began an adventure to find his own destiny and meaning in this world.
The doctor told me I had a broken finger. I asked which one, and he said 'the one you're not pointing at'. This is humorous because of the unexpected response from the doctor. Usually, we expect a more straightforward answer like 'your left index finger' or something, but instead, he gives a rather comical answer.
A duck walked into a store. It asked for some bread. The cashier said ducks don't use money. So the duck left its feather as payment. The cashier was so amused that he gave the duck the bread.
A squirrel entered a library. It climbed on a bookshelf. It started reading a book about nuts. The librarian was shocked. But the squirrel just continued reading calmly.