Reasons why Spongebob is funny:
1. He has a pet snail named Gary
2. He is a sea sponge, (as in the invertebrate sea sponge that you can pet at the aquarium if you promise not to be a spazz - or is that just me?) yet he looks like a yellow kitchen sponge.
3. If he looses an arm or something it grows right back just like a regular sea sponge. That comes in handy for the Halloween episode, but whatevs. I won't ruin it for you.
4. He gets drunk off ice cream...
5. He looks hilarious in his underwear and he wears speedos. (I don't have any European readers, so no offense taken, right?)
6. He sings, "Chocolate Rain"