parrots, parakeets, cockatoos, and the like can literally laugh, of course. they also bite now & then, and if you say Ouch they learn to repeat that. at that point, if you should start laughing because your bird went Ouch, they'll start laughing. eventually, the routine becomes, bird bites, human goes ouch, and then bird laughs. is the bird having fun? probably.
we haven't gotten to that stage with my cockatoo, i'm usually quick enough to avoid the bite.