Writing that amuses the reader in some way. Note that if it only makes YOU, the writer, laugh, then it's not humor writing, it's writing to amuse yourself only. Successful humorists make others laugh in some way.
It's writing whose principal purpose is to amuse. But the motive and means and intended audience can vary. In Fowler's Modern English Usage, 1926, and also appearing here, Fowler identifies several different kinds of comedic writing, namely: humorous, witty, satirical, sarcastic, invective, ironic, cynical and sardonic. You can find what Fowler thinks of motive, means, province and intended audience by following the link.
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