S.H.
Please read this:
http://www.scholastic.com/resources/article/when-good-kid...
He is not abnormal.
Developmentally, kids go through stages of concepts.
Both girls and boys.
I have a son.
I also have a girl.
My son went through that, and goes through that. BUT... as they get older developmentally, their understanding of abstract concepts of this, gets more articulate.
Your son is only 3.
Kids this age, don't even have fully developed emotions yet, nor social skills. They are... still, learning. They not being fully mastered at these skills or aptitudes, yet.
But now and as he gets older, you guide him and talk with him.
Bear in mind, boys play in a different way, than girls.
They are more physical and make more special effects type sounds.
It is not only... about what they watch on tv.
It is also a form of pretend-play.
That is ALSO how a child learns... about the world and about concepts.
It is, developmental based.
Just because a boy, pretend plays this way, does not mean he is not sweet nor a nice boy.
They are only 3. They are not masters, of understanding yet. Not even Teens are.
He is young. Just guide him and talk with him. Most times, they are not even knowing it is inappropriate. So you guide... the child.
But teach him that certain words, are very... unsafe. Not for fun.
Even if he is picking it up at school, you still need to guide him. Sure tell the Teacher. But any mix of kids in a classroom, you will get all kinds of kids saying different things. Thus the emphasis, on guiding your child. So they can make their up their own mind... not being a "copy cat."
As he gets older, he will understand, more.
Kids are parrots.
So again, guide your child and teach him, what is right/wrong, or nice/not nice.
As you said, he giggles after he says it. Kids this age, don't even know... "correct" reactions to things like this. They are still developing emotionally. They don't know what to make of it.
Boys... play different, make different sounds, say different things from a girl, and per pretend play.
Boys... also (as a head's up), have humor using potty mouth jokes. They like to talk about poop and boogers etc.
But this is not, abnormal.
It is simply, funny, to them.
As he gains in age and in cognitive and emotional awareness and maturity.... he will be more apt to be able... to gauge himself and his words. Per how you guide, him.
Also know: that your son is NOT NOT NOT, the only boy... who does this.
;)