Albert Rosenfeld telling the sheriff that he loved him was funny, Andy saying "J'aime un'homme solitaire" over and over again was funny, David Lynch flirting with Madchen Amick was funny and Madchen Amick imitating a beauty pageant contestant was funny.
Of course, Super Nadine wasn't funny, Benjamin Horne reenacting Gone With The Wind wasn't funny and man oh man Windom Earle wasn't funny.
I can only think of three moments in S3 that made me laugh: "BAD BINOCULARS!!!," Lynch telling Albert "Cossacks are in Russia!" and the idea of there being a bar in rural Washington where dream-pop acts from 1991 show up to play.
Even if I can't suss out precisely how all the mystery in S3 works (couldn't do that with FWWM all that much either anyway) there are a lot of scenes that are terrific at SUGGESTING mysterious or otherworldy things, for some reason all the South Dakota stuff really does a number on me, it's the first thing I think of when I think of the show even if the actual high point was the nuke going off in episode 8. The idea of some portal to another dimension being in a trailer park in a random town in South Dakota comes to mind, and I REALLY love the scenes with the imprisoned Evil Coop in Yankton in South Dakota, especially the scene where BOB's face melds with his own in the mirror, and the scene afterwards with Lynch and Albert with that blue filter over it. Hell, just the scene with Evil Gene Simmonscoop looking at the MAP of South Dakota blows me away. You also have that awesome scene with Chief Hawk telling Robert Forster about the black devil symbol on the map which is enormously evocative even though we never actually learn what the symbol means (and it probably means jack crap.)
If loving all this stuff means I have to put up with a pointless appearance by David Duchovny here, or five minutes of Russ Tamblyn spray painting shovels gold, that's cool.