Oh genius, I love Father Ted!
Mine is, I think the first ever scene – Dougal walks into the living room with shaving foam all over his face:
Ted: Dougal, you've got some shaving foam on your face still
Dougal: oh? where's that then Ted
Ted: well, you've got some here…and a bit there…well, Dougal – it's all over your face!
Dougal: (looking in mirror and wiping off with towel)how did that get there, I didn't even shave this morning"
Now if that isn't the best scene-setting start to a comedy coupling I don't know what is!
(also – the same episode, Ted's diagram for Dougal about dreams vs reality and the subsequent animation when he get's interviewed!)