30 Rock had so many, I will have to go back and look.
This scene from
WKRP always killed me:
Lillian 'Mama' Carlson: [after Andy leaves, Mrs. Carlson tastes her coffee, and is pleasantly surprised] Hirsch, this coffee is delicious!
Hirsch - Butler: We have company, Madam. When it's just you and me, I make it a little bit differently.