What's worse than ten dead babies nailed to one tree?
One dead baby nailed to ten trees.
Dead Babies on Trees
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Explanation
The humor in this joke comes from the morbid absurdity of the situation. The setup uses a large number of dead babies, and then it changes the framing in the punchline to suggest something even more horrible by spreading the same tragedy over a larger number of trees. The unexpected punchline is the element of surprise and is deeply disturbing which leads to a dark humor effect.