Community but How I Met Your Mother is a very close second. I love HIMYM has been getting more serious this current season.
How I Met Your Mother has replaced The Big Bang Theory as my favorite show. I know there are loads of other awesome shows out there but I don't have time to keep up with them. HIMYM and TBBT are the only sitcoms I watch religiously.
Fuck The Big Bang Theory. You can like it all you want, I'm not taking that away from you. But I hate how they attempt to pass off as a "sitcom for nerds" when all they do is lampoon and reinforce stereotypes. I mean seriously. Thick-rimmed glasses, awkward around girls, comic nerds... they don't exactly cater to the nerd audience. They cater to the people who THINK nerds are like this and reinforce it. Anyways, my favorite sitcoms at the moment are Community and HIMYM.
Parks and Recreation and Community are my favorites. I don't watch a ton of tv, though, so I'm not exactly an authority on this. @shinformant: I have seen most of the first episode. It seems like a solid show.
I understand where you're coming from but I definitely think the show has developed so much, especially in Season 5 with more emphasis being on Penny, Amy and Bernadette. The parts that I most enjoy about this show are the different relationships between the characters. Howard and Raj's borderline homosexual relationship is my favorite with Sheldon and Amy following close behind. The audience laugh track annoys the fuck out of me though.
Friends. I love Big Bang Theory and all, but nothing beats Friends. In terms of relatively recent sitcoms, anyway. Where older sitcoms go, I'm very partial to Three's Company.
Big Bang, How I Met and Community are hilarious. It still bewilders me on how Community is still struggling with ratings.
How I met your mother is tolerable. Does modern family count? That's a great fuckin show. I liked cougar town too but it was too offensive apparently. Sometimes being PC sucks ass
This is one of the reasons I've stopped watching this show... I love South Park (does this counts?) and The Office (US)... Parks And Recreation used to be my favorite, but they are not that funny recently. Too much politics for my taste.