Really, those little "How to write comedy" how-to things and books aren't really any good. I don't think you can really learn how to write comedy, you can only develop your sense of humor. I mean, I've read some, and they're like:"Try to use words that have the letter K sound in them; it makes it funnier. For example, this car joke was used in a movie. The joke is funny because the writer used the car name Buick. If they'd used any other car brand, it wouldn't have been funny." Well, I'm sorry Mr. Howto, but I happen to think that Buick sounds weird and that Honda is the funniest car name. So there. The less you think about jokes, the better they are.