A lot of people get this wrong. They think adding puns during a sex scene or a wisecracking protagonist automatically makes it funny erotica. That just creates tonal whiplash. The humor has to come from the same place the heat does—character. Take something like 'The Kiss Quotient'. The awkward, methodical approach of the heroine, her social misunderstandings, those are inherently funny. When the steam builds from that same place of vulnerability and earnestness, the laughter and the intimacy feel like two sides of the same coin. It never undercuts the tension because the characters aren't laughing at each other in a mean way; you're laughing with them, rooting for them, and then the payoff is so much sweeter.
I tried writing something once where a couple kept getting interrupted by her ancient, judgy cat. The cat wasn't just a random gag; its presence fueled the couple's frustration and forced them into sneakier, more creative situations. The humor came from their shared, exasperated goal, which made their eventual success a team victory. If the joke exists outside the relationship's dynamic, it just feels like the author hitting a 'pause' button on the sexy parts, and nobody wants that.