Dogs have senses of humour?

Apparently, at least some writers think so: http://pets.yahoo.com/dogs/behavior-and-training/319/do-dogs-have-a-sense-of-humor/. There's no question that dogs do goofy things. There's also no question that some dogs are smarter than others, so I can see that some might be able to "realize" that what they are doing is amusing.

Of course, this does not apply to the Commando Basset Hounds, who collectively have an IQ lower than a child's shoe size.