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Is it like 'making love'?

No. It is a thing which makes humans do a funny noise they call 'laugh'. It is good thing.

Oh, ok. Wait. Is this me?

@hibishibe yes it is you/me. I'm responding from a point in time later, once you learned what humor is. Example:

Question: What is the stupidest animal in the jungle?

Answer: The polar bear

This makes humans laugh because the 'polar bear' is not usually in the 'jungle'.

Personally, I think if a polar bear wants to visit a jungle, you shouldn't make fun of it. :(