I saw this years ago when it was on TV.
What I found so funny is Steve Martin’s dives are all the stuff we did as kids. And when I was a lifeguard years later, I saw new kids still doing the same gags. Perhaps Martin did them too, and built an act around his memories. It’s an unusual bit of comedy, but with a brilliant source of inspiration. Children have a world of their own that gets passed down on the playground, and often doesn’t resemble what adults imagine when portraying their lives. It’s good to remember what you did as a child.
And it’s true, kids laugh at fart jokes. And crotch shots.