- All together now: "''SAAAAAAANTAAAAAAA!!!!!!'' OH MY GOD!!!!! I know him!!"
- Santa taking a slow, sinister bite out of his cookie after hearing a suspicious noise (baby Buddy getting out of his crib) in his introduction.
- On his journey from the North Pole to New York City, Buddy's encounter with an unfriendly Rascally Raccoon.
- All of Buddy's Fish out of Water moments in New York City, where he ends up treating a revolving door and zebra-stripe crosswalk as games. Also this:
Buddy: Have you seen these toilets? They're ginormous!
- Buddy at one point gets hit by a taxi-cab going at full speed. The force of the cab causes him to literally flip over. He responds by apologizing for getting in the driver's way and runs off as if he didn't get run over!
- Buddy trying to go up the escalator. It's as funny as it sounds!
- Buddy mistaking his dad's potential client, a hot-tempered little person, for an elf is Cringe Comedy gold.
- Will Ferrell at his Will Ferrel-iest while confronting the Mall Santa:
"You sit on a throne of lies.""You smell like beef and cheese, you don't smell like Santa."
- " Well if you're Santa, what song did I sing for you on you birthday this year?" "Why, Happy Birthday of course!" "Darn."
- [answering a phone] "Buddy the Elf, what's your favorite color?"
- And that the caller immediately hangs up without saying anything.
- Buddy hitting all the buttons in the Empire State elevator. The poor sap going to the top keeps a straight face all the way.
- "Oh, wait! I forgot to give you a hug!"
- [after being hit with a snowball] "Owwww! Son of a nutcracker!"
- Trying to buy women's sexy lingerie for his dad. No, really.
Val: (bemused) What's that?
- The best part is Walter's face after receiving said sexy lingerie.
- ...and then his secretary walking in as he's looking at it, baffled.
- "I traveled through the seven levels of the Candy Cane Forest, past the Sea of Swirly Twirly Gumdrops, and then I walked through the Lincoln Tunnel."
- Buddy's first impression of the mail room. "This place kinda reminds me of Santa's workshop. Except it smells like mushrooms and everyone looks like they want to hurt me."
Guy: I'm twenty-six and I've got nothing to show for it.
- Buddy recounting his story of how he came to New York (see above), then asking his new co-worker how he got there. The guy simply replies that he's on work release.
- The guy sharing his "syrup" (liquor) with Buddy, followed by the two of them hanging out drunk in a couple of mail bins, though it ends on a sweet note with the two of them tickle-fighting gleefully.
Buddy: (dazed) Oh, you're young, you're young. My papa, he didn't make head tinkerer 'till he was 490.
(The guy howls with laughter before he and Buddy start tickle-fighting)
- Buddy dancing on the table, distracting the other workers from work.
- Buddy singing in Gimbels:
Buddy: I'm SINGING! I'm in a store and I'm SINGING! I'm in a store AND I'M SINGING!Gimbels Manager: Hey! There's no singing in the North Pole.Buddy: Yes, there is.Gimbels Manager: No, there's not.Buddy: We sing all the time. Especially when we make toys.
- The Bigfoot-esque video of Buddy in the park.
- When Michael looks up the name of the female reporter in Santa's List and reads that she wants an engagement ring and her boyfriend to commit.
- "YOU DID IT! CONGRATULATIONS! [beat] World's best cup of coffee!"
Jovie: (sipping it while blindfolded) It tastes like a crappy cup of coffee.
- Later, on his date with Jovie....
(Buddy chuckles in a "She has no idea" kind of way as she takes off the blindfold)
—->Jovie: It is a crappy cup of coffee.
Buddy: No it's not. It's the world's best cup of coffee!
- The end where Buddy's stepdad realizes he has not one but two normal sized people to look after.
- Buddy filling in the male part of "Baby It's Cold Outside" while Jovie is in the shower. While she freaks out, he puts his hands over his eyes and attempts to run out, and runs right into a locker face-first.
- The look on her face as she mouths the last few words of the verse while slowly realizing what's going on is priceless.
- During the single saddest moment in the film, we get this little bit of comic relief during Buddy's goodbye message (written on an Etch-E-Sketch, of course).
- When Walter asks Buddy how he got the photo of him and Susan Wells.
Walter: Who gave you this photo?
Buddy: (without a hint of irony in his voice) Papa Elf.
(Walter stares at Buddy in complete silence for two seconds as he realizes this is going to be a lot harder than he thought)
- And then when they leave the police precinct, Buddy tries to hold his hand, only for Walter to smack it away without a second thought.