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I like Beavis and Butthead basically because me and most of my friends are Beavis and/or Buttead.
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Pretty much this. The vast majority of my teen years were spent at my best friend's house watching movies, hitting each other with things and generally being stupid in the perfect way.
That said, I find the parts where they're commenting on things much funnier than the episodes themselves.
And South Park is so...tepid now. I wouldn't say it's bad, but it's not good and it's not what it used to be.