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Why do guys think farts are SOO funny?

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I mean, I'm not gonna lie, I often stifle a laugh here and there, but they think it's the funniest thing in the world. My boyfriend is almost 24 and he thinks it's sooo funny! I'm just curious, what exactly is so funny about it? I'll admit, it can be funny at times, unless it nearly burns my lashes.. or stinks to high heaven. :O