When Zorin is seeing Bond's credentials on his computer, and his excited little chuckle when the computer tells him that Bond is lethally dangerous. Christopher Walken makes the scene incredibly funny.
The "are you freaking SERIOUS?!" looks that Golgol and Pola give each other after they realize Bond switched the tapes on them.
The SFPD captain who berates his officers for wrecking their patrol cars trying to chase 007 over a drawbridge, even as his own cruiser is crushed by the bridge's counterweight.
Bond asking his assistant to take the car back to London from Zorin's horse stables. The guy's nearly finished cleaning his car, and he asks Bond what excuse he'll give Zorin for leaving. Bond tells him to say that he's getting a car wash. Cue the man stopping, glancing at the sponge in his hand, then regretfully picking up his bucket of dirty water and sloshing it all over his car again.