With the caveats noted above, I like humor based on some kind of honest observation, in a playful way. Stuff is funny because It's true.
For example, at a hotel bar...
"I can see you're on vacation here because you don't have a conference tag with Hello My Name is.."
A professional woman will giggle at that one bevause it's very true, and she's sick of wearing conference tags.
At my dance class...
"I can't talk while I'm dancing. Counting steps in my head and chatting doesn't work. Us men are really bad at multi-tasking."
Likewise, the lady will giggle because of the shred of truth in that statement.
At the diner that a frequent a lot...
"I'll have xyz with a Coke. You can tell I REALLY love to cook, can't you?"
The waitress giggles because she know how much I eat out. Again, based on truth.