Besides there's very little to laugh at. In fact, there's nothing to laugh at.
7 seconds sound clip from the A King in New York (1957) movie soundboard.
You can hear this line at 01:02:40 in the Blu-ray version of the movie.
Quote context
[...]
- But that isn't natural, what you're doing.
- Now you're making me self-conscious.
- Laugh freely. Don't be afraid.
- Besides there's very little to laugh at. In fact, there's nothing to laugh at.
- Frankly, I'm beginning to like it.
- I'm sorry, Sir. It was the first shock at seeing you.
[...]