I love Niles too, you probably heard my cheer when Daphne didn't marry Donny from Glasgow. Not that Donny was from Glasgow, but you know what I mean. As an aside, Ham Radio is the only sitcom episode that has made me quite literally snort with laughter.
One of my favourite jokes ever was in Cheers - an old man walks into the bar and talks about all the changes that had been made since the last time he was there so many years ago, how everything was different. Can't remember the exact wording but the gist was: 'And the staircase was someplace different'. 'Really? Where?' 'Right over there behind Norm.'
I really like Miranda, I know the lines are blurred between acting and reality there but she's been a fantastic role model for my girls and her humour is so warm. I love Phoebe from Friends, too.
I think though that my favourites are Kevin and Maggie from Outside Edge when it was turned into a sitcom, as played by the incredibly sexy Timothy Spall and the glorious Josie Lawrence.