Place it right after a tense buildup, then follow it with Dun Dun Dun for the failed threat and SpongeBob Fail to underline the joke, keeping the cough as the punchline in the middle of the sequence.
O tym dźwięku
This is a short, roughly two-and-a-half-second cough from a deep, gravelly voice, with a rough, hacking rasp that sounds strained and theatrical. It feels ominous at first, then funny, because the menace collapses into an awkward, very human cough. That contrast makes it work as a dark joke rather than a straight scare.