Funny, yes. But "funniest"? No way.

Rating: 1/10 (2 January 2007)

One other reviewer wrote: "Lemmon's Daphne is one of the most incredible and masterful acting jobs in the history of cinema." Such hyperbole pretty much says it all about this film. It's a wacky zany comedy. It's well written, so a good percentage of the jokes hit. Furthermore, the reviewers who noted that the film stands the test of time pretty well have got that right. It's still funny today.
However, so are the Three Stooges.
At the end of the day, this is a very good comedy. But, those who give it some sort of special or iconic status are doubtlessly seeing things through some Marilyn or other golden age colored glasses. The acting is not that much better than many other period films nor is the subject matter particularly differentiating (despite numerous claims otherwise in various other reviews, the guys-dressing-as-girls-and-getting-laughs idea was pretty well worn even by the late 50s.) Rather, good writing carries the day and makes it a great movie for a rainy Saturday afternoon.
And nothing more.