Well, I'll try to shed some light on the nature of Polish jokes. There are many categories (I once opened a thread here about Polish Highlanders' jokes). Abstract jokes are in its own league, and there are many levels of abstraction. But they all involve visualization of a scene being described and a word play, of course. Repetitiveness can be also used to a good effect: by its mundane nature, one is able to convert a not-so-funny story into a hilarious joke.
I will start with this one.
Two dairy cows sit on a telegraphic pole and gossip. Suddenly a herd of wild drills flies in. A leader of a herd asks:
- Which way to Africa?
- There - responds one of the cows, pointing south.
The cows continue to sit on and gossip, when suddenly another flock of wild drills fly in.
- Which way to Africa? - Asks the leader.
- Over there - answers the same cow, pointing north.
The wild drills depart.
- Why did you show them the wrong direction - asks the second dairy cow.
- And why do you think we need so many wild drills in Africa? - calmly answers the first dairy cow and goes back to gossip.
Is it funny? This is definitely different type of humour. It all depends on audience and their state of mind.
This is not that abstract...
A guy stands on the ledge of the eleventh floor, with the intention to jump, but then he changes his mind at the last moment, but - unfortunately - he trips. On the way down he cries:
- God, let me live through, please - I will not drink, smoke, curse or lie.
He fell, got up,cleaned up a bit, then said:
- A man in shock says such stupid things..