The source http://www.afi.com/100Years/laughs.aspx
I tested this, seems to work, I had quiet a few listed. Feel free to edit and re-post if you find anomalies that would improve the catch.
For those who copy the paste-bin (I use notepad++), you need to save this text as “Movies – 100 Best Comedy.xsp” without the quotes and without .txt extension in the userdata/playlists/video folde Userdata (wiki) which is different depending on your hardware. This smart playlist depends heavily on the fact that your nomenclature matches the listing, if you do make changes to accommodate, please rename your titles to suit. I set the paste to never expire, but it’s likely that has some sort limit, feel free to request a new post if it’s gone.