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I want to say the two gay guys who stole the armoire from Kramer in the Soup Nazi episode, but I feel like they might have appeared in another episode. The interactions between the two of them and with Kramer were hilarious.

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They're in at least two eps, cuz they were in the AIDS walk episode, probably three I feel like, but yea they're hilarious, I'm curious where the idea for their characters came from in Jerrys/whoevers life or whatever.

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They were in three: The Soup Nazi, The Ribbon, and The Puerto Rican Day.

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The ribbon is not an episode. It is a line in The Puerto Rican Day:

"Tell me, who doesn't want to wear the ribbon!"