Sense of humour

[Inziladun]

It always strikes me, when I re-read LOTR, that hobbits and orcs are the only beings in ME who have a sense of humour.

As noted above, the Men of Bree did appear fairly light hearted, at least the ones who frequented the Prancing Pony.
And one of the "high" Men, Aragorn, had a sense of humor. I refer to his remark about "looking foul and feeling fair" at Bree in particular.

Tom Bombadil was of course always laughing and joking about something, but Gandalf himself wasn't too lofty for the likes of "knock on the door with your head, Peregrin Took" outside the Moria Gate.

And there was Gildor and his group in the Shire:

But we have no need of other company, and hobbits are so dull, they laughed

It's notable that those were apparently Noldorin Elves, too.
Granted, those aren't really "ha ha" kinds of jokes for some people, but they are examples or humor.