My favorite LOL moments...
1) The Grand High Witch's black cat is after a fleeing mouse that the witch does not see and the cat jumps onto her chest meowing loudly, so she throws the cat down on her hotel bed scolding him "Lipschin, you bad cat," to which the cat makes a high-pitched noise of aggravation (cats really do that by the way, I have one) and turns his neck and gives her a look with his eyes that seem to say "What did you just call me?"
2) This one isn't really meant to be funny I don't think, but it is to me: Grand High Witch's secretary says, walking into the banquet room: "But what about the banquet?" Grand High Witch replies: "No, no, no, no! You are NOT here to enjoy yourself, you are here as my staff. [yelling] GO - TO - YOUR - ROOM! [turns head back toward her slightly] NOW!!!"
3) The Grand High Witch is meeting Bruno's father as his wife gives him an upset look pointing her head at the empty armchair next to her, and he says something to the Grand High Witch along the lines of "It's nice to meet a fellow philanthropist," to which she replies with an expression and tone of disdain "You collect stamps?" Then he says "Charities." Then later on as she leaves after they've conversed she gives him a very large smile (with teeth) as he says "It's not everyday that one meets someone of such class and quality," and he is left with an elated expression also smiling, then looks back at his wife as she gives him an expression that says everything -- like she wants to punch him.
That said, there are a lot of very creepy, dark moments in this movie, as well (for example the transformations, the witch with the snake, the girl trapped in the painting, the fact that witches in the film aim to kill/get rid of children). I honestly think it's a great movie for young (well not TOO young IMHO) and old alike (and everyone in between). Also, Anjelica Huston's performance was stellar. Nice special FX, too!