my vote for best funny goes to the geico commercial where the car swerves to avoid the squirrels, you hear it crash in the distance, and the squirls start hi-fiving each other. Hilarious!
Best overall is the European Honda Accord commercial called "Cog." Took 606 takes to get the sequence right, and there is NO trick photography or special effects. Awesome ad, probably the best I've ever seen. Here's a link to a downloadable mpeg:
http://www.honda.co.uk/multimedia/index.html