Meh
Well it certainly was a bit funny, but overall there just wasn't much put into this. There's no animation besides the guy moving while laughing, and although the track is a bit funny, it sounds like you could have recorded it in better quality.
The drawings are good, but there just isn't enough here to even critique really. It's just too short and basic.
Don't get me wrong, overall I think it's funny, I just can't see myself giving you any higher of a rating for something that took such little effort - especially when I see holes for improvement.
Keep at it.