You want to know what "funny" is? A bunch of over the hill "League Ladies" sans white gloves, comparing notes on their husbands... Ya Ya Sisterhood or Steel Magnolias couldn't BEGIN to do the reality of it justice!
Actually, I think Juniorgrrl has a point about humor except the example given was more like "Clueless" vs more sophisticated humor. They say some of the most intelligent people are comedians because they have to be creative, possess a quick wit and have experiences they can draw on. Much easier to pull off Drama (I've read) than comedy.
I honestly think it all boils down to the recipient of the "humor".
I prefer the British comedies, a classic example would be "Faulty Towers", to the humor of something like "American Pie". The content is important too and may have a lot to do with why guys view other guys as "funnier" than females. I LOVE a good wisecrack, but a lot of the GC ladies have had some great one liners. Some of the things that get acknowledged as humorous by the men leave me thinking-

...just not all that funny. So, IS it perspective???