Meaning
A face winking one eye with its tongue stuck out, the picture of goofy mischief. It says you are joking, being playfully cheeky or in a silly, carefree mood.
Friends use it to tag a tease or a wild idea: “Let’s order dessert first and dinner after 😜” It clearly flags “not serious,” which helps teasing land softly. With people who do not share your humor, though, it can look childish or as if you are dodging a real question, so skip it in apologies and work replies.