Here’s my suggestion:
First, think about it for a moment…..
Then, wait a bit…..
Think about it some more…..
Now, wait just a bittttt more…..
Now…………………….DON’T DO IT!
Nope, don’t do it. No upside (other than perhaps a fleeting moment of false superiority).
Huge downside, including — but not limited to — hurting another human being’s feelings; making yourself look bad; destroying trust with the target of the joke; losing trust (thus influence) with those who are witness to, or hear about, the insult; and being disliked without a principle-based reason for it.
If you MUST make a joke at someone’s expense, make sure it’s at your expense.
And, remember, if say something to someone that you meant to be harmlessly funny and then find yourself having to say, “I was only kidding” then it probably wasn’t funny in the first place.