LOL. I have seen dogs do this to their owners or kids before too!
A long time ago, I read an article about dog communication. This observer noted that when dogs play together, there was a sneeze often followed by a slight head shake action during this play. This writer interpreted this "sneeze/head shake" as a way for a dog to communicate to the play partner a message of "just kidding". Growl, wrestle, growl, sneeze. Back and forth between the players. As time has passed, I have to say I have observed this between dog and dog, dog and person, etc. and that I have used the "sneeze" myself when playing with a new dog (whether my own or a friends). Watch for the sneeze and see if you agree.
The writer also suggested this was a huge source of miscomunication between dogs and cats. How so? The cats spit reaction is a huge warning in the cat world, but seems to be interpreted as a "just kidding" by the inexperienced dog.
Another example of possible "humor" involved some friends and their african gray parrots. It seemed the parrots enjoyed calling the cats to watch them puzzle about as to who had called them. "Here Kitty Kitty" coming from the bird cage. I know I got a laugh out of this action.