“The Legend of Sleepy Hollow” is told in the third person, a point of view which casts doubt on the reliability of the narrator, provides humor, and lends a uniquely whimsical tone to the story. The tale purports to be narrated by a deceased man named Diedrich Knickerbocker. Knickerbocker claims to have transcribed the story as it was told to him. Within this narrative framing, there is no way to know for sure if the events and characters are accurately described or if they are completely fictional. It also obscures whether Ichabod was the victim of a prank or supernatural forces. This blanketing of truth versus fiction creates a whimsical effect. Adding to the fun, the narrator intentionally punctuates the more frightening details about the Headless Horseman and other supernatural occurrences with humor throughout. The narrator pokes fun at Ichabod, the lack of history of the setting, and the idea of supernatural beliefs with tongue in cheek. This gives the story a feeling that is simultaneously frightening and funny. 

In the postscript, the narrator finally describes the storyteller, implying that he may be an older version of Brom. Given the whimsical tone, it makes sense that Brom would be the narrator, as he is known as a jokester and a prankster throughout the story. The implication that Brom has been narrating events the whole time is itself a kind of prank. At the end, one of the lessons the storyteller hopes to impart is that some people need to learn how to take a joke. Despite some of the more serious undercurrents, this lesson at the end is consistent with the tone of the story and suggests it was all told for the purposes of fun and entertainment.