Interestingly, most of my favourite comical scenes involve Legolas.
Quote:
Farewell! I go find the sun!
A plague on Dwarves and their stiff necks.
Time wears on, and the mists are blowing away, or would if you strange folk did not wreathe yourselves in smoke.
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Maybe they're not that comical, but they make me smiles every time I read them.
Another one is the disarming before Meduseld:
"Foolishness! Prudence is one thing, but discourtesy is another." - priceless
But my absolute favourite is the three young hobbits who go treasure-seeking in Frodo's cellar. It is so ludicrous a picture if you visualise this.