Lady Catherine de Bourgh is an aristocrat who thinks quite highly of herself. She believes that she has all the knowledge of art, music, education, and society that could be had, and even extends her self-glorification to the point of becoming a patroness to artists, clerics, and musicians such as Mr. Collins.
She is comical because she is so into herself, and because her ego is so inflated that makes her do things and say things in ways that are quite exaggerated. First, she meddled into everyone's lives telling them what they are doing right or wrong. Second, she has totally taken over Collins, whose extreme admiration of her rank is conversely a feed for her to get even greater airs. She decided for the decoration of his house, approved his marriage to Charlotte, consistently tells him what to do and how, and she does the same with Charlotte as well.
She is also comical in her mannerisms, and how Austen portrays her in her overly-posh pose with her chin always as high as her ego. It is the little things she does, and the ways she says things, plus her sense of self importance that, put together, make a huge mosaic of the eccentric and haughty personality of this character.