I can remember my ten year old saying something inappropriate about breasts and somewhat surprised, I asked him why he felt the need to comment. He made me laugh when he told me that it was difficult to ignore them when he was faced with them 24/7 because he was eye level with them. I didn't make a big thing of it, talked to him about how he could offend people with such comments, in the same way as blaspheming might. At that age, he was probably just trying to shock but he was also heading for a growth spurt which signalled puberty was well established so his thought patterns were definitely more sexual.
Maryeliza54, we all have to learn when we can joke about things and we often tease family and friends about things that we wouldn't tease other people about. That doesn't mean we're disrespectful. For example, my husbands has 8 of his adult teeth missing through a genetic defect and we often tease him about the size of the tooth pick he needs as he's never had the gaps filled. He laughs it off with jokes about his beauty gaps. However, when my son's MIL had the worst teeth you have ever seen due to osteoporosis, we didn't tease her because she would have been offended, neither would we tease my husband in front of her. Joking with people where everybody feels comfortable with it is a sign of affection sometimes.