To develop a sense of humor has to be one of the hardest things to give advice about.
To develop a sense humor, you need to be alert, sensitive, be aware of and be able to read your audience.
If you use humor effectively, it can help you, but if misused, it may backfire.
From my own experience, spontaneous humorous quips, witty comments are not consciously created. They just pop into your head and roll off your tongue.
Being funny definitely is a good thing. It makes you popular, fun to be around, and can lift situations that could otherwise be boring and a grind to endure.
You have to be careful, because people take you less serious, if all your dialogue comes out as being funny.
You have to know your audience, and be able to judge your timing for humorous and witty comments.
Being in the Humor business, people often ask me to say something funny. It is hard to be funny on demand. You cannot force humor. If you try too hard to be funny, it often comes out flat.
So what is funny......
Pain is a basis for humor. e.g. cartoons...The Roadrunner, TV shows like... Americas Funniest Videos.
The unexpected When the anvil falls on Wile Coyote and he gets up with his body in accordion style, it is funny! I slammed the car door on my fingers and was dancing around in pain. My wife doubled over with laughter, seeing me dance around in pain.
Mild sarcasm When someone in a line-up at the cash register says, I am growing old waiting for my turn.
Playing with words For example switching the first letter in words e.g. Picking Cherries to Chicking Perries. We did this with another couple one day and kept it up the whole day. We had sore bellies from laughter that night.
Tips that might help you......
Good luck and have fun!