”Sense of humor is ultimately just an acute sense of proportion… the funny person notices stuff first. You walk in a room, the funny person will know, ‘Hey, it’s cold in here.’ Or, ‘What’s that smell?’ You pull a car in front of me, a brand-new car from the showroom, and if it has a little scratch on it… my eye will go right to the scratch, ‘Hey, you got a little scratch here.’”

Eddie Murphy, Being Eddie, 44:45 or so. (Netflix)

I would add context. The more and broader stuff you know, the more cars from the showroom run in front of you.