I wouldn't say this song makes me laugh, but it certainly evokes a chuckle or two from me each time I hear it. The first time I did hear it was in 1981 (the year it was released) while driving to Disneyland with my friend, Beth. (Her cassette. My truck.) This and several other songs from the same album still grace my music library, but this one remains my favorite. The song is Big Balls from the album Dirty Deeds Done Dirt Cheep by AC/DC. The double entendres (lyrics) are to die for!