I've always said the day I stop finding farts funny is the day I want to die. It will mean I've become a shell of my former self. It will mean that I've lost. Farts are always funny, and this video is no exception.
What makes it so perfect isn't just the timing of the farts, but also the subtle variance of the type of fart to complement each situation.
You've got short farts, long farts, baritone fats and more, all perfectly accompanying a wide variety of acrobatics. I wouldn't be surprised if they inserted a few silent but deadly ones the viewer can't even detect. That's how good Ghost+Cow Films are.