The Best Comedy category is seriously a tough one. Modern Family always wins, but I worry if they win this year riots will ensue.
The nominees this year are:
The Big Bang Theory
While all good shows I think it really comes down to Louie, 30 Rock and Girls. While I think Dunham is a great contender for Best Director, and Louie (as I said) is in the lineup for Lead Actor, I'm giving Best Comedy Series to 30 Rock. We'll see how the Academy votes, but with this their final season to win, they might be pleasantly surprised.