You can create humor by referencing an expression or idea people are familiar with, then going somewhere they don’t expect you to go that causes them to see that familiar thing in a new way.
“People say Go Big or go home like you should only want to Go Big. But the thing is, I love going home.” – Eric Dreiblatt
“It seems to me whoever said “Brevity is the soul of wit” should’ve said “Brevity is wit.” – Kevin Bleyer
“I knew I couldn’t do P90x when I saw the commercial, where they show a Before body and an After body, and I saw the Before body and thought, “Oh man, I would kill to look like that guy. He looks unbelievable. Does the Before body guy have a DVD?” – Nate Bargatze