Friend is a type of Thing. Friend can Needle. Needle is a type of Implement. 
Food can be used for Pleasure. Pleasure is a type of Emotion. Emotion is related to Laugh. 
Thing <--IsA-- Friend --CapableOf--> Needle --IsA--> Implement 
Food --UsedFor--> Pleasure --IsA--> Emotion <--RelatedTo--> Laugh 