The key to comedy is to never punch down. Always punch up. If you can't punch up at it, don't even try. Here's some things above you that are fair game to make fun of:
-big dumb clouds full of big dumb water
-the absolute loser of an oak tree outside my apartment
-airplanes. 1903 called, the Wright Brothers said you look like a shiny metal dildo
-crow that goes "caw" like a total idiot. (ONLY WHEN IT IS FLYING OR PERCHED ABOVE YOU. DO NOT PUNCH DOWN IF THE CROW IS ON THE GROUND)