The Art Of Piss Taking........
In order to take the piss out of someone you must find a focus point (eg.Shirt)
Then you must say something whitty that makes others laugh but makes the shirt wearer embarassed.
The Art of taking the piss out of friends is different.
To take the piss out of a friend you must first ensure that your friend will not take offence.
Second and most important of all, you must not take the piss out of a friend when he/she is not present.Especially if the subject is slightly out of the ordinary.
Friends can take the piss out of one another if all parties are happy with it.
It can be the most fun and often makes a friendship stronger.
Sometimes a joke can be over the top.