Use it as the payoff at the end of a skit, after a straight-faced setup and just before the reaction shot. Follow it with Ba Dum Tss to close the joke, or place Oh Brother This Guy Stinks after it when the audience is meant to recoil.
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This is a single, drawn-out fart sound lasting just over ten seconds, with the wet, sputtering texture of a real one stretched far past the point anyone expects. It lands as crude, shameless humour, funny because it keeps going and awkward because everyone in earshot has to pretend not to laugh. Best suited to breaking tension with a deliberately childish, gross-out gag.