Analysis
Drs. Mary K. Rodgers and Diana Pien analysed the subject in an essay entitled "Elephants and Marshmallows" (subtitled "A Theoretical Synthesis of Incongruity-Resolution and Arousal Theories of Humour"), and wrote that "jokes are nonsensical when they fail to completely resolve incongruities," and cited one of the many permutations of the elephant joke: "Why did the elephant sit on the marshmallow?" "Because he didn't want to fall into the cup of hot chocolate."
"The joke is incompletely resolved in their opinion," noted Dr. Elliot Oring, "because the situation is incompatible with the world as we know it. Certainly, elephants do not sit in cups of hot chocolate." Oring defined humour as not the resolution of incongruity, but "the perception of appropriate incongruity," that all jokes contain a certain amount of incongruity, and that absurd jokes require the additional component of an "absurd image," with an incongruity of the mental image.
Read more about this topic: Surreal Humour