For him, it's a trifle bit amusing- he was never alive in the strictest sense, having been born in Soul Society, but he's still a Shinigami. They protect and guide the spirits of the dead, first and foremost, and even if he's given up that mantle, a human cemetary (or a close equivalent) will always feel a bit like an old friend to him.

Something, something... Greets death like an old friend, or so the saying goes- that's what it seems to look like as he smirks almost nostalgically at the gravestones surrounding them, before taking the offered seat on the ground.

"Urahara Kisuke, yes." He crosses his legs and leans forward, his attention now solely focused on her. "Always a pleasure to meet another member of the team personally. We seem so scattered most days." The fact that he's here to learn and maybe even teach and not exchange social pleasantries, notwithstanding.