I saw that movie the first time it was out, when it was called ELF. Well, okay, maybe not the same movie. But for my money when it comes to Christmas comedies, nothing will ever, EVER top Elf for funnies.
Of course, I may be biased by the fact that I would watch Elf for 10 hours a day from Black Friday till Christmas when I was working retail. But that just made the time go so much faster.