Comedy animals
Squirrels
Without a doubt, squirrels are the oddest-looking animal in existence. However everything is relative, if you asked a squirrel what they thought was the oddest looking animal in the world, they might name humans, or even badgers. This is somewhat of a paradox, since no known communication method is known between humans and squirrels.
Owls
If you ask someone "why are owls funny?", usually their reply is "well, like, they wear glasses". This is true; there are not many animals in the world, that can easily be pictured wearing glasses. This gives them a unique strangeness
Beavers
It's the strange looking teeth and tails that make beavers comical. Other important factor in their nomination to this list is their strong sexual connotations.
Seals
The comic nature of seals has often been exploited, one such example is the Seal of Death from BBC two's "Argghhh... The Mr Hell Show"
Ducks
Most aspects of a duck define it as a comedy animal, for example it's call, it's appearance, and it's style of walking. Many cartoons contain ducks, this further heightens their comic appeal
Sheep
"Baaa", well what's that noise about?, could they make a stranger noise if they tried....? Probably not
Cows
Cows are another example of an animal that makes an incredibly surreal noise. I question reality when I hear a field of cows making "Mooooooo" sounds