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.
I have to have a character worth caring about. I tend not to start writing...
Humor results when society says you can't scratch certain things in public...
The grand aim of all science is to cover the greatest number of empirical facts by logical deduction from the smallest number of hypotheses or axioms.