Yes, they do !
I have dog and cat. My dog is old but always he want playing. He runs with his toys for example bone, stone or ball. I see that he is smiling , because his eyes gleam. My dog sometimes makes me joke. He takes me my shoes and he carrys them outdoor.
My cat is bigger comic. My cat called Drapka. She is prankster. She runs everywhere. When I do my homework, she sits on my desk and knock down everything. She like biting when someone sleep, because she want playing all time.
Accordnig to my example , and other fanny stories I can tell: ANIMALS HAVE A SENSE OD HUMOR. meybe sometimes animals have bigger a sense od humor than some people.