To my mind the most effective way to use sarcasm in the written form is to point it out explicitly before resorting to heavy name calling and insults. Let Homer Simpson teach you how:
Dear Mr. Burns,
I'm so glad you enjoyed my son's blood, and your card was just great. In case you can't tell, I'm being sarcastic. You stink! You are a senile, buck-tooted old mummy with bony girl arms and you smell like an elephant's butt!
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