Album Released Format Recorded Length Label Writers Producer Previous Next "Let's Laugh (Be Happy)" is a pop song recorded by Girls' Generation. It is the fifth track on their second album Oh!, and was written, composed, and co-arranged by the famous record producing duo E-Tribe. The song was described as a "trendy house" song with Girls' Generation singing bold and cute lyrics; cheering the listener who is having a difficult time or tired with life. Along with "Show! Show! Show!," The song was first introduced at Girls' Generation's "Into the new world 1st Asia tour."