How Roger Ebert deconstructs "comedy"

[Darren Dirt]

"
It seems to me that there are two basic approaches to any kind of comedy, and in a burst of oversimplification I'll call them the Funny Hat and the Funny Logic approaches. The difference is elementary: In the first, we're supposed to laugh because the comic is wearing the funny hat, and in the second it's funny because of his reasons for wearing the funny hat.
"

- from http://www.imdb.com/name/nm0001170/bio


Just thought that was a pretty succint, yet profound, summary.