Oof hard to pick one. I think I'll go with Apricot Cookie(s)!, a magical girl parody. And no, it's not really "relatable", haha. (I wish lol) I'll try to analyze it:
Why do I find it funny? It takes all the overused tropes and turns them around, but also adds its own flavor. It's not just "oh everyone does that, let's do the opposite", but there seems to be an understanding behind it, of both the comics themselves and Japanese culture, that just makes it smart. Even with all the fart jokes included : D I appreciate witty comedy. Personally, I'm not much into "random funny", "derpy funny", or "it's funny cuz he's stupid". It's much more enjoyable to me if it's creative and you notice the creator put some thought into it. Anyone can make an "adulting is hard"-comic, but critical thinking? Definitely rare and underappreciated.
Another thing that adds value to me: It has a story. Comedy doesn't have to be stand-alone or strictly episodic, there is a lot you can do with a storyline that ties everything together. It especially allows stronger jokes because you can build them up more, and you have more material to use. Also, running gags become possible. Apricot's transformation attempts wouldn't be half as funny if it just were one strip where it goes awry, because it simply wouldn't have the context.
All this, combined with the amazing art, also gives it an identity and easily identifiable. That's extremely important for a comic of any genre to succeed. Also, it hits the comedic beats, and every page offers something on its own, making each update worth looking forward to.
TL;DR: It's smart and pretty. :'D
(Ehm I noticed it might come off as bashing certain comics. Not my intention, I just have certain preferences.)
