Yes, it is funny. She’s got Johnny Depp down pat, including his wispy moustache and Bic Pen-ish tattoos.
I was on a thread the other day and talked about how much I disliked Bill Maher, and that his dressing for Halloween as Steve Irwin with a stingray barb sticking out of his chest was pretty scummy and demonstrated his lack of quality as a human being, but that was mostly because Steve Irwin had a widow and a young daughter...
That said, this whole campaign of what is and isn't appropriate for Halloween just pisses me off to the degree that nearly any costume, no matter how offensive, that makes these people go "REEE REEE REEE" is okay in my book.
Of course, there is this additional one: