O. Henry employs several techniques to create humor in "The Cop and the Anthem," notably through the use of contrasting lofty ambitions with comically inept execution, along with ironic and sarcastic descriptions of Soapy’s failed attempts to get arrested.
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Contrasting Soapy's Ambitions and Execution: Soapy aspires to get arrested so that he can spend the winter warm and sheltered in jail. This lofty ambition starkly contrasts with his comically poor execution of the plan, as he tries increasingly ridiculous methods to attract the attention of the police. His speculations about how to get arrested, alongside his failures to achieve that aim, create a humorous juxtaposition that highlights his absurdity.
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Ironic and Sarcastic Descriptions: O. Henry's use of irony amplifies the humor. For instance, Soapy's attempts to act like a criminal—assuming a bravado that fails to impress anyone—are described in an exaggerated manner that underlines their ineffectiveness. The more desperate his measures become, the more ridiculous the situations get, which fosters a sense of dark comedy surrounding his plight.
These elements combined contribute to a rich humor that arises from the mismatch between Soapy's intentions and reality, making his experiences relatable and absurd in equal measure.