I stumbled upon this topic and found it intriguing. I'd like to think my dogs laugh as they certainly seem to smile. That said I'm a bit skeptical of this particular sound. They state "This vocalization is a signal to reinforce play, a signal to initiate of play, and to demonstrate good intentions." You can buy the CD of dog laughter and it does go to a good cause. I put the sample sound they offer on repeat for Murphy. He looked at me like I was nuts then laid back down. The CD probably has better sound quality though.
www.petalk.org/LaughingDog.html
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