Create an image where something completely ridiculous is happening тАФ but everyone involved treats it as if it were the most important, serious event in the world.
The humor should come from the contrast between the absurd situation and the seriousness of the characters, setting, or composition.
Think deadpan visual comedy, impossible situations, absurd bureaucracy, animals with serious responsibilities, ordinary objects behaving outrageously, or spectacular solutions to completely unnecessary problems.
The more seriously the image treats the ridiculous situation, the better.