Soap was pretty much a Crowning Moment of Funny from start to finish, but one scene that stands above all others is when Jodie stashes Chuck's ventriloquist dummy Bob in the refrigerator. Chuck, completely incapable of communicating without the dummy, has a complete meltdown and proceeds to improvise new dummies out of various breakfast items while Jodie attempts to have a very serious conversation with him. It must be seen to be fully believed.
And it ends with a throw-away gag that caps the entire bit. Just as Chuck has rescued Bob from the refrigerator, he is rushing out of the room in order to warm Bob up (Bob is shivering). As they walk out you can just hear Bob say "Did you know that the light in the refrigerator stays on when you close the door?".
Almost any Chuck & Bob/Burt segment, including Burt choking Bob 'Homer Simpson' style and then pushing Bob's head back down into place; and Chuck & Bob's 'Guess the object' routine with a blindfolded Bob.
Mary: Burt...Chuck can see the object!
Burt: Yeah, but Bob can't!
Danny: Is he peeking under there?
Benson's Snarky attitiude gives him quite a few.
Chester: Benson, Did you put sugar in this coffee?
Benson: Is it sweet?
Benson: Then I guess I did.
Chester: Benson, how many times do I have to tell you? I'm a Diabetic! I can't have sugar!
Benson: Oh, I keep thinking it's salt you can't have.
Chester: I can't have salt either.
Benson: <Sarcastically Offended> There ain't no salt in it!
When Bob gets so drunk that he passes out at a bachelor party, the others stick him with the check. (Think about it.)
Burt thinks about cemeteries:
"We take some state that nobody hardly ever uses... like North Dakota. We knock down the mountains, we've got a gigantic cemetery."
"Even better than that, listen to this one here! High-rise cemeteries. It looks like one huge filing cabinet!"
In Season One (during Peter's funeral) Jessica discusses death and says that they should make cemeteries like the filing systems at the post office.
Mary's reaction to Burt "turning invisible" while talking to her in the drugstore and her attempts to explain said incident to the Tates. Also serves as a Brick Joke. Explanation After the murder of his son Peter, Burt had a nervous breakdown during Season One and believed that he had the ability to turn himself invisible. His apparent "invisibility" during Season Three was actually the result of being beamed back aboard the alien spaceship where he was being held captive while an alien double took his place. It Makes Sense in Context, sort of.