"Mad About You" had a hilarious scene where Paul explains to Jaime why "guys like lesbian scenes." It was just a few words back and forth, but SO funny.
And keeping with the homosexual theme, IMHO one of the very funniest TV episodes EVER was the episode called "Matchmaker" from the second season of "Frasier." It's where Frasier tries to set up his new program director with his father's health care worker, while the new PD thinks that Frasier is asking HIM out! I know that TV Guide ranked this episode as one of their top 100 funniest TV shows of all time.
David Hyde Pierce (who plays Niles on the series, Frasier's brother) may have some of the best comic timing (i.e. silence) since Jack Benny.
Mark