I guess I have two funny ones, both having to do with smells.
My 9 year old came up with this one....What's the best smelling tomato? A Roma!
As I was hugging my 5 year old daughter tonight I told her that she smelled sooooo good! She cracked up laughing. It took her a few minutes to stop laughing to tell me what was so funny. Then she said that she tooted right before I said that! ...what timing!!