Funniest show ever

Ummm. You can't. If she does not get it, she doesn't know comedy and has no sense of humor and in that case, she finds nothing hilarious. I suggest you get new friends. Test them first when you meet them. After a few minutes of idle chit-chat with these new acquaintances, say something that will give you a benchmark for their sense of humor. Maybe throw in a subtle "NO SOUP FOR YOU" or even a "I am the master of my domain". If you really want to check their comedy carrying card, mention the "Feat of Strength" that you and your family participate in every year when you observe "Festivous" If at any point they respond with a similar "Seinfeldian" retort you will know that they are GOLD JERRY! GOLD! -Richie Banya for those following.

You have to tell her to keep watching the show as then she would get to know the characters. Its a show about every day life situations that these character face. It uses a lot of witty comedy

It is difficult to change a person's opinion on something. I've found myself having to explain the humor in "Arrested Development" to friends. Has this friend watched a lot of episodes or just a few? Every show has its great episodes, average episodes and bad episodes. The friend may have just seen a mediocre episode or two and judged the entire series based on them. If seeing some great episodes doesn't change the friend's mind, don't worry about it. You can't please everyone.