i have a toddler son who finds farts very funny. i also find them quite comical.
ever since he was quite small, he's giggled in response to an unexpected toot, which was extra funny to me, as i concluded that toots are fundamentally funny and don't need to be explained.
at this current stage, he loves to tell me "momma, i tooted". or sometimes, for example when we were in the change room at the pool recently, he went on and on "i toots, dada toots, momma toots", and then actually did toot.
all this to say, we are both highly amused by this. but as he's getting bigger, we're interacting with folks who don't find that sort of thing as funny as we do and there are statutes of limitations on this sort of thing socially. recently, when he told me in front of a more adulty person "i toot" the other person did not laugh, and then tried to pretend he didn't hear the conversation. which was extra funny to me internally.
so i guess i'll teach him to say "excuse me" so he can be polite while still giggling. best of both worlds i think.