"Are We Not Men?" which gives us the longest Fake-Out Make-Out in human history... between Roy and Moss, in order to hide from passing police cars (of which there are far too many), instead of using a collection of huge bins nearby as cover.
Their all-purpose football dialogue.
Jen's magician boyfriend.
The 'Could he have thought you were a man?' Brick Joke in "The Work Outing". And that entire episode on top.
In "The Work Outing", when Roy uses a toilet for disabled and accidentally pushes emergency button. He cannot explain it, and all he can say is "I'm disabled!" or "Ohhh, me legs don't work!"
Jen turning around and seeing Moss behind the bar.
"Hold my hand. No, That's not my hand."
The eulogy given during "Return of the Golden Child".
Roy's 'heart attack" during "Return of the Golden Child".
"Here we are. Your place... your place. La Mason de la femme, El casa de las senorita... DAS HOUSE DIE FRAU!"
This little conversation between Roy and his girlfriend in "Italian for Beginners": "What are you doing on the computer?" "Masturbating." What makes that scene so awesome is the look on Roy's face, a "whew" that seems to say "Oh, she just thought I was borrowing her laptop to look up pictures of other women naked. I can't believe I got away without her knowing what I was really doing!"
Moss sending an e-mail to the fire department. "Fire! Fire! Fire! Looking forward to hearing from you."
"I'll just put this over here with the rest of the fire."
"NICE SCREENSAVER!"
EIFFEL TOWER!
"Tramps Like Us", where it starts with Roy getting spilled on him and Moss getting concussed and ends with a nun, a priest, a rabbi and Douglas's electric sex pants. Moss goes to his happy place...
Moss trying to start a bra company and going on Dragons Den.
Jen: "My tits! My tits are on fire!"
"Who's a pedophile?"
The Internet-in-a-box from "The Speech". "What's Jen doing with the Internet?"
"Has it been... DEMAGNETIZED??"
"C'mon, boys, the Elders of the Internet... know who I am?!"
Douglas's knuckle-down action movie-style fight with his transgender ex-girlfriend in "The Speech" may be a case of Refuge in Audacity or Unfortunate Implications (depending on your viewpoint), but it is also hilarious. In his defence, she started it. By punching him so hard he went straight into a glass cabinet.
There was a fire...in a Sea Parks?
"Why would she lie? And if she was going to lie, why would she use this one? A fire at a Sea Parks?! It's wrecking my head! I mean if... if she had said that her parents had drowned I'd be the happiest man in the world!"
"What are you doing on that computer?" *Beat* "MASTURBATING!"
The software for the bomb disposal robot crashing, with Roy and Moss being forced to give tech support to the bomb technician operating it while standing right next to the bomb.
"What operating system does it use?" "Windows Vista!" "We're going to die!!!"
Richmond saying "Bloody hell, I think this is my one" at Jen's dinner party
And then later on..
Jessica: Oh! Look at me, "having an orgasm"!
Moss climbing into a claw machine and givingbirth to an iPhone... then being stuck there all night after Jen forgot about him.
"These toys may smell of wee come the morn."
When Roy is talking about his phone, he accidentally calls his mother. If you listen, you can hear her asking "Hello?" in a voice that sounds suspiciously like Roy talking in a falsetto.