When I am searching for material to turn into comedy (as stand-up material) I don't really search for it. It just appears. For instance, I had bought and set a mouse trap up in my house, the idiot could have stayed for all I cared, but then he starts pooing in the house. So I have this new style trap; a piece of very sticky cardboard that you place with some bait on it.
So I'm sitting there in the kitchen when my new house guest, who has become stuck to the paper, and is wriggling around trying to get free but causing the paper to move as he does his impression of a Michael Jackson dance move sending the paper moving out into the middle of the kitchen and I immediately start to imagine what 'Tiny Dancer' is thinking.
That is what I find comedy in lots of the time; thinking what people, animals or even inanimate objects would be thinking in response to situations.
The dog smells a lamp post: "Gee, I know this guy! What's he doin marking my territory?!"
And so one...
What do you find drives your creative juices to write?