The show: “Once Upon a Mattress” at the Hudson Theatre.

What makes it special:? Another transfer from the New York City Center’s Encores! series to Broadway. Sutton Foster and Michael Urie return but Ana Gasteyer succeeds Harriet Harris as the Queen and Daniel Breaker succeeds. J. Harrison Ghee as the Jester. Tony Award nominee Lear deBessonet (“Into the Woods,” another Encores! transfer) directs.

Thoughts before the show: The original Broadway production in 1959 made Carol Burnett a star. A later not-so-splendid (or uniquely funny) 1996 revival starred Sarah Jessica Parker. Tracy Ullman played the role in a television special. But how would Sutton Foster, a beloved Broadway figure, do in the role? Does she have the right comedic chops — not to mention belt?

Well, does she?: You bet. Big time. There was always something just a little bit charmingly off-center to many of Foster’s performances, enlivening a typical plucky ingenue role (“Thoroughly Modern Millie”) or giving a comedic kick to her Marian the Librarian in “The Music Man.” But “Once Upon a Mattress” calls for all-out clowning and Foster has a ball — and so do we — going all out with grand physicality.

What’s it about? Based very loose-illy-goose-iily on the Hans Christian Andersen tale “The Princess and the Pea”, this show’s delightfully daft Princess Winnifred (she reigns over her medieval kingdom’s swampland) arrives eager to win Prince Dauntless’s hand in marriage — that is if she can pass a test to prove that she is a real princess. But his mother, Queen Aggravain, has always rigged previous tests in order to remain in power. And as long as the Prince isn’t married, neither can anyone else in the kingdom, which gives a bit of urgency to the waiting populace.

Critical thoughts?: Six-time Emmy Award winner Amy Sherman-Palladino revises the libretto giving it an extra — and sometimes goofy and what-the-hell anachronistic — kick. She certainly knows Foster’s strengths, having written “Bunheads” for her. (Sherman-Palladino also created the femme-centric “Gilmore Girls” and “The Marvelous Mrs. Maisel.”) She makes Sir Harry, who finds and brings Winnifred to the castle, a bit of a dim bulb, giving that bland character something out of the norm to play with. Will Chase has great fun with it.

But some structural problems remain. A subplot with a pregnant Lady Larkin (Nikki Renee Daniels, in fine voice) fleeing the kingdom then returning in a disguise (briefly) still goes nowhere. Other characters like the Jester and Wizard are thin at best.

Director Lear deBessonet has created some terrific comic business in collaboration with the cast — a grape eating scene apropos of nothing is especially nutty and fun. But deBessonet also comes up short in a few scenes that need help and there are times when she misses some additional comic opportunities. Several numbers are dully presented in front of a black scrim. A ladder clunkily appears in one scene for the sole purpose of an actor giving himself a bit of height in a song. Some entrances and exits are awkward. There’s a general feeling that it’s under rehearsed.

Disappointing also is the big climactic mattress scene, which is funny enough but owes a bit too much to the original. A start in making it special could be giving Foster some props to play with — cushions, a teddy bear, a sleep mask, a bedpost —something, anything, to make that scene more of her own. (Perhaps Sutton’s swamp wig devoured all the props.)

Well, the show sounds very problematic: Yes, but the inspired and precise performances by Foster and Urie make it all worthwhile. Sutton conjures her inner clown and goes all out in physical comedy. Her wide-eyed loopiness and her open-hearted smile makes this Winnifred a constant delight. Urie, too, can get big laughs with a look, a reaction or a slightly twisted inflection in delivering a ripe line. Brooks Ashmanskas once again brings his own comic magic to the role of the Wizard. Gasteyer is fine as the Queen, all wickedly calculating and imperious, but misses the cool, the sly, and the fun.

Marshall Barer’s clever, playful lyrics and Mary Rodgers’ easy-on-the-ears score presents one ewarworb after another: from tuneful love songs, to big belt numbers, to a charming soft shoe number — there’s even a jazz turn. But for me the heart of the show lies in “Man to Man Talk,” where Urie’s Prince Dauntless gets the birds-and-the-bees talk from his mute king of a father (David Patrick Kelly, charming). For a brief moment genuine sweetness merges with the silly and it’s wonderfully touching.

Who will like it? Anyone needing some laughs — and is OK with very modest production values. (There was no great set design to speak of and the costumes were especially chintzy.)

Who won’t? Wicked queens, in every sense of the word. Those looking for all the bells and whistles in a production. This one is a non-elevated transfer from its concert presentation — and looks it.

For the kids?: They’ll love it. Colorful, tuneful and a very funny twist on a much-told children’s tale. The sound of one boy laughing hysterically broke through others and was a joy to hear.

Thoughts on leaving the parking lot?: Coupled with the surprise smash hit “Oh, Mary!” one can say laughter is back on Broadway, something that was in short supply for a long time. I’ve previously said Broadway’s big mistake after the pandemic was presenting shows that were dark, dreary, depressing or scolding. But with these two shows it’s a pleasure to see people leaving the theater with a great big smile on their faces. And in the case of “Mattress,” I’ve been humming “Happily Ever After” for days now.

Info: Runs through Nov. 30 at the Hudson Theatre at 141 West 44th St.