Timing is very important to comedy, as is delivery. Spontaneous subtle references to pop culture in a double entendre seems to work well, but it is a risk if you don't know your audience's tendencies very well. Or the tried and true honest story. If you tell a story, any story, especially completely factual and true, with emphasis on the most obvious and ridiculous details... you have a magnificent comedic weapon.
For instance, I was driving to work when a random naked woman crawled out from behind the back of the driver's seat of my car and she had a little poodle under one arm and under the other the biggest damn salami you have seen in your life...
|