First Joke?

Audrey is rapidly gaining her sense of humor, and it's great fun to see. For example, last week it snowed. As we sat eating our breakfast (Cream of Wheat with peaches!), I let our dog out. Mica started eating snow off the deck.
Audrey: Mica eat snow, funny!
Me: Yep, she is funny. Do you eat snow?
Aud: No, Audrey eat table! (at this point, she starts pretending to eat the table and laughs at herself).

Silly things like this happen every day, and she laughs at herself often. If she stumbles or falls off a chair at Panera, she laughs and says, "Audrey funny!"

Last night, Audrey and I went to the gym so I could attend yoga. On our way in, as we walked across the icy parking lot,.....
Aud: Audrey kitty cow.
Me: You mean you're a kitty cat?
Aud: No, kitty cow!
Me: Ok, what's a kitty cow say?
Aud: Mooooo,...Audrey funny.

I relayed this story to James over dinner later, and we then discussed if this was her first joke. Kitty cat vs. kitty cow,....moo vs. meow. Is it truly a joke, or was she just doing a random 2-year old brain connection that makes no sense? Who knows, but we thought it was cute.