I don't think that pic is at all funny. A person that finds humor in that is sick and twisted. But what annoys the HELL out of me is if I say that picture is offensive I'm being the uptight asshole (at least according to some people here).
Deconstructing the picture I can understand why someone may find that amusing. A young woman walking around naked probably in pain, suffering, humiliated, anguished during a war while holding the hands of the very symbols of childhood innocence. Yeah ha ha ha, it's funny.
I've got no sense of humor.