At the risk of appearing disingenuous, I don't really think of myself as "writing humor." I'm simply reporting on the world I observe, which is frequently hilarious. Here's the thing. Most of what we witness in life is too complex to take in whole. Because of this we unconsciously edit what we see, select what to really record and what to ignore, which is why people who look at the same thing don't necessarily see the same thing... Comic writers don't so much invent funny things as strip away the distractions, the impediments to laughter.
"Interview with Richard Russo". Failbetter.com, Volume II, Issue III. Summer/Fall 2001. Retrieved on September 24, 2009.