Generally Kansai style humour involves two types of people. One being "boke" and the other "tsukkomi". The person who is "boke" often initiates matters by being foolish and the "tsukkomi" then plays on the "boke's" action.
T: Lend me an eraser.
B: (Hands over a ruler) Here you are.
T: (Tries to use the ruler as an eraser) This isn't an eraser!
Generally a person is either "boke" or "tsukkomi" but not both; both parts are needed for successful Kansai comedy/humour.