What is the difference between the permissibility of watching cartoons and the impermissibility of watching illustrated memes, even though both contain no Shariah-related prohibitions?

We did not categorically state that viewing humorous pictures is forbidden; rather, we elaborated on the matter: If they depict living beings and are hand-drawn, they are forbidden, unless they are incomplete, meaning a part essential for life, such as the head, has been removed. However, if they are photographs, the preponderant view is that they are permissible, as long as they do not mock a religious matter, ridicule a Muslim, invite to an evil, or contain other religious prohibitions. There is a difference between creating and using pictures, and looking at and viewing them, as viewing is less serious.