Elf

What makes something funny?  The use of innocence and the set up of someone who is different from society and is unaware of how to act.  The situations that arise from these scenarios are what makes most movies funny.  Dumb and dumber, What about Bob, and now Elf are examples of taking a character, making them very innocent and putting them into unfamiliar situations where they will act strangely and often the reactions of the other people around them.  Elf does this very well because everyone around Buddy believes he just confused and maybe a bit special because the truth about him is not something anyone would believe and he doesn't know that people don't believe him so he continues to act as he normally would.  Overall I would say the Elf uses a familiar formula but adds a good christmas spin to it and makes it very funny.