Not laugh-out loud funny, but gets a chuckle from me every time. The SpongeTowels ad with all the guys dressed as big fat paper towel pockets. With great anticipation, they follow a little girl precariously carrying a pitcher of juice. Sure enough, the pitcher falls to the floor and all the pockets enthusiastically dog-pile the spill.
There's also one on the Food Network that features a sequined male figure skater performing a routine with a lobster that's silly/funny.
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