You know, sometimes things might come to you if you don't focus too intently on them. Personally, if I were TRYING to make a situation that I thought were funny, I'd have no luck at all. Sometimes I can make myself laugh if I let go of caring about the results and just try to notice things. Afterwards, I can bring myself into "edit-mode", where I like to get really picky, trying to get rid of wording that isn't necessary, find my favourite ways of placing the characters, choosing different characters, etc., until I'm happy with it. Whether it makes anything funny or not, I don't know, but I know I'd only be giving myself grief if I sat down and tried to make a funny comic.