Well, it's more cute. And it's only funny because it's silly.
So, a man and a giraffe walk into a bar. They sit at the counter and they order drinks. All of a sudden, the giraffe passes out onto the floor. The man just gets up from the bar and begins to walk away. The bartender yells, "Hey! You can't keep that lyin' there!" The man says, "It's not a lion, it's a giraffe," and walks out.
If you get it, it's silly yet funny in a simple way. haha