"But You, O Lord, shall laugh at them; You shall have all the nations in derision."
Psalms 59:8
"The Lord laughs at him, for He sees that his day is coming."
Psalms 37:13
"Darts are regarded as straw; He laughs at the threat of javelins."
Job 41:29
God laughs at men because of the futility of their efforts. Yet, it is evident enough that there are things that the Lord finds funny.
If you are interested to find further information on this topic, this LINK is a good resource.
[Answered by George, made with a great sense of humor]
Additionally, watch the video about God & Humor...