Start with a scenario that is funny and entertaining. Think about a funny situation in your own life. Often, a funny scenario will have a minor conflict, interesting characters, and a punchline, or major funny moment. Read news stories and talk to friends to find a humorous scenario For example, you may come up with a funny scenario based on your parent's divorce and then remarriage several years later. Or you may fictionalize a relationship gone bad in your own life and make it funny. Another way you can come up with an idea for a comedy is to build a character that is funny and witty. Use people in your life that you find funny as models for the character. Take an existing fictional character and put a humorous spin on them. The character can then be the protagonist in the comedy and add humor to every scene. For example, you may create a character based on your mother, using humorous things she has said to you in the past as the character's dialogue. Or you may take a serious historical person like Virginia Woolf and add humorous details like a funny voice to create a character. Think about ideas in comedy you have seen or read before. Then, try to put your own spin on these ideas. Turn a familiar idea into an original one using your creativity. For example, you may take the familiar idea of an awkward first dinner with the parents and have the couple dress in matching outfits to make it a bit silly. Immerse yourself in the world of comedy by reading lots of good examples of the genre, from novels to plays to short stories. You can also flip through comedy screenplays for ideas and inspiration. Some good examples include: The Taming of the Shrew by William Shakespeare The Importance of Being Earnest by Oscar Wilde Me Talk Pretty One Day by David Sedaris Bossypants by Tina Fey

Summary:
Come up with a funny scenario. Create a humorous character. Put an original spin on a familiar idea. Read good examples of the genre.