I am not typically one of those parents that considers every scrap of paper that my child colors or draws on to be of the level of Picasso, but I do have to say that I find Jackson's drawings to be funny not only because of the character he draws, but more because of the truth behind the drawing.
The explanation says: "I am picking up James' shoes and putting them in his shoe box."
The parts that are funny to me: James has a billion pairs of shoe, they are usually all over the floor and Jackson takes the time to match up, line up and arrange shoe boxes often.