It works best in a social setting with a group of people who are in on the joke and a single person who has never heard it before.
One person tells the "joke" and the rest of the group laughs/snickers/groans. This emphasizes the expectation that the joke should be funny, leaving the poor soul who's not in on it an unenviable choice: Either risk looking foolish by saying "I don't get it", or try to pretend they find it funny and laugh along with the rest of the group.
Q: How many surrealists does it take to screw in a lightbulb?
A: Fish
"Fish" isn't a punchline, per se, as it has nothing to do with the question. However, the form of the non-punchline is (arguably) surreal. So, the seemingly unrelated punchline is resolved, but only by forcing the listener to cross meta-levels (which causes the kind of unexpected congnative dissonance we percieve as humor).
VARIOUS ANTI HUMOR JOKES (read on)
There are two ducks in the bathtub. The first one says, "Hey, gimmie the soap." The second says, "Radio!?! What Radio?"
-Two nuns are in a bath. The first one says, "Where's the soap?" and the second one replies, "Yes it does, doesn't it?
- A penguin and a polar bear are sitting on an iceburg. The penguin yells, "Radio!" and they both jump in the water.
-Two penguins are standing on an iceberg. The iceberg splits into two pieces, and the penguins start to drift away from each other. Just as they are about to lose sight of one another, one of them yells, "Pizza!"
-There were two elephants sitting in a bath tub and one turns to the other and says "Pass the Soap" and then the other one says, "No Soap. Radio"
-Two penguins are sitting in a bathtub. The first one says, "Pass the soap." The other one replies, "What do you think I am - a Radio?"
-An (insert ethnic group member here) is flying in an airplane. He points out the window at the countryside below and exclaims, "No soap...radio?"
- Two hippies are sitting in a bath. One says, "Hey man, pass the soap." The other says, "No soap! Radio!"