This is acctually considerably humerous. I understand the joke it is quite funny, or as you may say quite laughable. He is refering to balls. Also known as testicles. This is very funny because it is usually seen as awkward refering to anything which could have to do with sexual intercourse. But this person is breaking this and subverst expectations by just straight up mentionning the gonads—reproductive glands or also refered to as testicles or as in this case: Balls.