Place it at the end of a stretching or thinking skit, after the setup has made the stretch look serious. Follow it with a shocked reaction, then an Oh No No No Laugh to close the bit and let the audience react.
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This is a long fart sound effect that lasts about 34 seconds, stretched out far beyond a quick toot so the joke has time to land. It feels crude, silly and deliberately awkward, the kind of gross-out humour that makes people laugh, groan and look around at the same time. It is a pure prank noise made for catching someone off guard and stretching a silly moment out.