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Shokojo Sera is by no stretch of the imagination a comedy, and is often an outright Tear Jerker until the ending. However, there are a few moments that are worth a hearty laugh:
Anything involving Cesar the plump cat, whose exploits include yawning, accidentally being sat upon by Sara, getting his tail stepped on by Lottie, bumping into almost every door possible, and finally doing what most viewers would have liked to do to Miss Minchin.
Ram Dass' monkey Surya, especially when he's having his fun with Mr. Carrisford's dog, Boris.
This may count as Schadenfreude, but the reaction of the ill-tempered cooks (James and Molly), on being told that they have to give Sara back all the things they confiscated from her, is amusing.
Donald Carmichael, who both amuses and embarrasses his mother and sister with his boisterous behaviour.
Peter, especially in the scene where he helps himself to a bit of the pupils' dinner, and takes advantage of the food burning to escape from an irate James.
More fun with James: when he is sent to board up the windows in Sara's attic, he hammers himself on the finger by mistake, and then stubs his toe against a nail.
Miss Amelia, who seems to be a hopeless romantic. First, her barely-concealed excitement at finding out that the next-door neighbour is a wealthy bachelor. She even coyly suggests going to pay him her respects, complete with demure gestures, before being mercilessly squashed by her sister. Next, at the Halloween party, she finds the ring in her slice of cake, which means that she will be the first to get married (cue blushes and laughs from all the students). Later, when Sara receives a parcel of clothes from a mysterious benefactor, Amelia says they must have been sent by an eccentric relative, because she's read of such cases in novels (the word in the original Japanese is Josei, which has its own amusing connotations in this context.) Miss Minchin's irritable rejoinder: "You read too many novels!"
During the same Halloween party, two girls playing a game (involving swallowing a string to get to a prize in the middle) end up kissing each other accidentally, to the amusement of their classmates.
Ermengarde's Aunt Eliza frequently mangles Peter's name, earning her a monstrous grimace from him in the final episode.