Kids also don't realize that a joke is only funny 2 or 3 times, not 10 or 20.
I once heard a saying that "once is funny, twice is annoying, three times is a spanking." LOL.
Heh. I used to be a child who refused to laugh at any joke even if I got it, and even if it was utterly hilarious.
Come to think of it, I still do it. I am now however willing to laugh at terrible jokes, good ones make something in me rise and stick however.
Have you ever seen
"Jokes from the Booster Seat" over at The Sneeze ? Sounds like PK and Steve's kid would really crack each other up. I also recommend the latest installment of "Steve, Don't Eat It!" (Vol. 8: "Prison Wine")
He might enjoy this one:
PARENT: I'm a brass lock
KID: I'm a brass key
PARENT: I'm a silver lock
KID: I'm a silver key
repeat with increasing speed and various materials, finally...
PARENT: I'm a monk lock
KID: I'm a monk-key
Oh no, look what you've started. It sounds very cute when you describe it, but I can imagine being the constant recipient could get a bit annoying.
Poems written by my partner's 10 year old brother, along the same vein:
Mom, Mom
Can I have some liver?
Mom says
No,
But you can have chopped liver.
Shoes shoes
can I have some socks?
No,
But you can have some smelly socks.
Jimmy is flying through the air.
He says to Erin,
can I have some dinner?
Erin says
No,
Go make a frozen dinner.
A Benedictine and a Franciscan open a fish-and-chip shop. A customer asks the Benedictine, "Are you the fish friar?" The Benedictine replies, "No, I'm the chip monk."
This one never gets old.
One of the jokes I remember from when I was a kid was "what's the tallest building in the city? The library, because it has the most stories!"
My younger brother went around telling everyone this joke, except that his punch like was "...because it has the most books."
It's a secret yet!
Unfortunately, "Ask a nine-year-old who just bought a joke book" has scrolled off the Onion's web archives. ("HAHAHAHA! Mom? Mom? What does that mean?")
my favorite kid joke...
Q: what did the mommy volcano say to the baby volcano?
A: I lava you.
When my sister was little she was notorious for forgetting the punchlines to jokes and making up her own.
The only one I can remember (because she told it 100 times)was the joke about the talking dog(what did the dog say to the tree? bark. what did the dog say to the ceiling? roof. etc).
She would ask, "what did the dog say to the ______(any object in the room)?" and when you asked what, she would start barking like a dog. And she cracked herself up so badly each time that we'd all be in tears laughing at her little chuckle. So she started to think herself quite the comedian, which made her tell it over and over, just changing the object. ("what did the dog say to the refrigerator? Arf!Arf! what did the dog say to the toilet? Arf! Arf!")
Sad to say, >my< pipe has probably picked up dirt once or twice when I was desperate and someone had fumbled the final bag. (But I'd wait a few years to share that punchline..) 
(cough). ahem, then.
I love love love Third Grader Jokes. I can't get enough of 'em.
Q: What's large and grey and writes gloomy poetry?
A: t.s. elephant
Q: What's the difference between a girder and a joist?
A: Girder wrote Faust and joist wrote Ulysees.
Q: Which tastes better, a moon rock or an Earth rock?
A: A moon rock, because it's a little meteor.
Q: Where do otters come from?
A: Otter space.
bitch --
I know it's been said many times many ways, but notwithstanding your kick-ass housesitters, I'm so glad you're back.
Yes, glad you're back, Dr. B. I'm a new follower and blogger.
This could be very serious. Your child is channeling Henny Youngman. Please seek professional help.
When my son was about three we passed a sycamore tree that was shedding, and I picked up some of the bark and said, "Look, Jess! Bark!" He smirked and said "ruff".
In the world of kid riddles, there are still Mysteries. For example, no one knows if the Chicken/Road Gag is actually funny. That is because no one ever hears it for the first time. No one understands how this can be, but facts are facts.
So about fourteen years ago when my son was four, we realized that in all likelihood he had never heard the CRG, and decided, for the sake of Joke Science, to use him as an experimental subject (he's our own child, we didn't need to consult the Nurenberg Convention) to discover if the CRG was funny or not. Once and for all.
Us: Hey, kid, why did the chicken cross the road?
Him [with suspicious stare]: What chicken?
We may never know.
Jokes that little kids make up are the best. I once had a kid tell me about a hundred in ten minutes, all different, and all along these lines:
K: Knock-knock!
M: Who's there?
K: Banana treehead!
M: Banana treehead who?
K: Banana treehead banana silly banana treehead! (collapses in laughter)
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