So first is the sarcasm which isn't everybody's style for humor. Second is the understated almost deadpan way the jokes are delivered. There is no laugh track and the jokes aren't always super obvious.
An example I think of often is at one point, Davis and Karen (the cops) are practicing for a softball game. Karen asks Davis what happens if someone sees them when they should be on duty, Davis replies something about the low likelihood of a crime in Dog River on a Tuesday afternoon. Then it cuts to the phone ringing in the police station, the obvious joke is "haha, Davis just said there wouldn't be a crime and the phone is ringing at the police station, haha", but when the answering machine picks up it is Brent saying "Hope you guys are practicing for slow pitch". It isn't nearly as funny if you don't expect the obvious joke.
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