A man with a red beard and mustache is smiling and wearing a hat crocheted with green yarn and Miller beer cans.
A man with a red beard and mustache is smiling and laughing.
Just because  a man is smiling doesn't mean he is laughing
Laughing is not necessarily implied by smiling.
Though the man may look like a jester in his crocheted beer can hat, he cannot be assumed to be laughing.