or

he laughs first thing.  hah! 
what counts is to be able
to laugh as the last thing…..

(note: in no way is it intended that this incautious declaration contravene or even slightly impugn those who insist on laughing first or  those who diligently strive to practice both laughing positions, although it is well understood that the latter practice is fraught with the possibility that the sedentary part of one’s mind will consider the more adventuresome part even more suspect.)