What makes a really good comedic actor/actress? Is it the ability to deliver funny lines? Or is it making a character believable in absurd circumstances? While you need both, I believe the latter is much more important.
Anyway, the nominees are...
Outstanding Lead Actor In A Comedy Series
Extras - Ricky Gervais as Andy Millman
Monk -Tony Shalhoub as Adrian Monk 
The Office -Steve Carell as Michael Scott
30 Rock - Alec Baldwin as Jack Donaghy 
Two And A Half Men - Charlie Sheen as Charlie Harper
Yes, I like Alec Baldwin in 30 Rock. He plays such an absurd character is such a strait-forward way that you can buy the fact that he's totally clueless. I'm not sure he'll win, though. For me, it's between Tony Shalhoub and Steve Carell. (I'm personally hoping it's not Steve, though.)
Outstanding Supporting Actor In A Comedy Series
Entourage - Kevin Dillon as Johnny Drama
Entourage - Jeremy Piven as Ari Gold
How I Met Your Mother - Neil Patrick Harris as Barney Stinson 
The Office - Rainn Wilson as Dwight Schrute
Two And A Half Men - Jon Cryer as Alan Harper
Hands down, Neil Patrick Harris.
Outstanding Guest Actor In A Comedy Series
Entourage - Martin Landau as Bob Ryan
Extras - Sir Ian McKellen as Himself
Monk - Stanley Tucci as David Ruskin
My Name Is Earl - Giovanni Ribisi as Ralph Mariano
My Name is Earl - Beau Bridges as Carl Hickey 
Just look at those names. Martin Landau, Sir Ian McKellen, Beau Bridges! How to pick just one? Well, I'll pick the one I saw, Beau Bridges. But they're all great.
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