Nick West at 2011-03-27 15:06:56:

Remember that guy in high school who was crass and totally hilarious?

Rip off his lines. He'll never know.

Phil at 2011-03-27 19:52:22:

http://www.snagfilms.com/films/title/pond_hockey/

beingbrad at 2011-03-27 21:32:41:

When you watch them all together (i.e. 100 best...) they lose their individual impact.

In other words, use sparingly.

Michael V. Brown at 2011-03-27 22:42:51:

Chevy Chase is the only guy that could have delivered that line. Also, go big or go home. You really want to shock the audience or the person the comments are directed toward.

Tom at 2011-03-28 09:24:24:

A fish out of water is usually funny.

The more unusual or off-beat the insulting word (i.e. English, horse-manure-smelling, snake-licking) the funnier it is. In Paul, Ruth Buggs (Kristen Wiig) uses a similar formula when she leaps into swearing for the first time in her life with lines like, “Fuckaroo. That was the best titty farting sleep I’ve ever had.”

The unexpected or out-of-place can be keys to memorable comedy.

James at 2011-03-28 09:37:00:

BETTER OFF TED -- had an episode where the premise was all employees had to swear.

WARNING -- This is the outtake, unaired, offensive version.

@ 1:36 The show's two scientist come up with a formula for the insults.

http://www.youtube.com/watch?v=Bh7Nz4bIwss

Scott at 2011-03-28 14:22:36:

@James: Here's a transcript of the 'formula' for insults:

"You take a person's most marked physical feature. Compare it to genitalia - male, female, or animal - and end with the suffix -tard, -gobbler, or -f*cker."

Now we've got that settled!