is "laughing" considered verbal foul in football?

Question

if something offensive is spoken to other players, it's considered verbal foul, like insults or racist words, etc.

but what if, let's say, a goalkeeper laughs at the opposing attacker for missing a shot, or an attacker laughs at opposing defender for blundering or goalkeeper for getting tricked?

is it considered a foul with the risk of getting a yellow card?

Answer 1

Depends on the context. The rule is

is guilty of dissent, using offensive, insulting or abusive language and/or gestures or other verbal offences

The penalty is an in-direct free-kick and can be a booking depending on the severity. If the laughing is accompanied with offensive language or insulting behaviour then yes. If it's over the top laughing it could count as unsporting behaviour. Depends on the context and severity.