The following clip is my favorite scenes from Tarantino's Inglorious Basterds. If you haven't seen the movie, you most definitely should. It's violently funny and engrossing. The schizophrenic and polygot villain (who speaks English, German, French, and Italian), Land, is probably one of my favorite fictional characters of all time.
This section of the movie has probably been spoofed so many times, but I just found out about it.
Comedy comes from tension that results from a contrast. The contrast here is the apparent seriousness of the situation and the frivolousness of the substance.