• Alex & Jonathan / Everything is Illuminated
• Merry & Pippin / LotR
• Gimli and Legolas / LotR
• Shaun & Ed / Shaun of the Dead
• Nicholas & Danny / Hot Fuzz
• Andy & Andy / Hot Fuzz
• Miguel & Tulio / The Road to El Dorado
• Tim & Daisy / Spaced
• Tim & Mike / Spaced
• Marsha & Brian / Spaced
• Bret & Jemaine / Flight of the Conchords
• Wayne & Garth / Wayne's World
• Tyler Durden & The Narrator / Fight Club (does this even count?)
• Winters & Nixon / Band of Brothers
• Ozzie and Earl / Mutts
• Emily & Florence / Little Britain
• Ted & Ralph / Fast Show
• Rémy & Linguini / Ratatouille
• Booth & Brennan / Bones
• Poirot & Hastings / Agatha Christie: Poirot
• Sherlock Holmes & Dr Watson
• Catherine Linton (/Heathcliff/Earnshaw) & Hareton Earnshaw / Wuthering Heights

(And I don't mean any of these in some strange homosexual fanfiction kind of way)