I was reading a post on "loud laughter" which finally evolved into a discussion as to what did it mean, was it "another term for derisive, cruel, mocking laughter or is it hearty laughter?"
Mocking is addressed over and over again in religious writing and in our lives. Cruel and mocking behavior is always condemned, whether by laughter or otherwise. The LDS prohibition on same comes in a list of unholy and impure practices that all seem bound up, at their core, with mockery and disrespect.
Which takes me to an aside. A lot of what looks like disrespect is just clumsiness or bad cultural upbringing. One thing I learned from grief is that if I was going to take offense at the clumsy, I would run out of time to do anything else.