It's more the small jokes to each other as they're chatting, he'll point out the bridge or something like that as the bit of the joke that makes it really work.

Can't remember a specific example now, but the two of them often generally discuss how comedy works, etc.

He's a bit OTT about how it can't be taught and it seems a bit contradictory as they'll discuss how they learnt the craft and often find they did the same thing.