Step 1: Recall the definition.
Analogous structures perform similar functions but have different evolutionary origins.
Step 2: Analyze options.
(A) Human hands and bat wings → homologous (same origin, different function).
(B) Butterfly wings (insects) and bat wings (mammals) → analogous (different origin, same function).
(C) Bat wings and bird wings → analogous (different evolution, same purpose).
(D) Dolphin flippers and fish fins → analogous (aquatic adaptation, different origin).
Step 3: Conclusion.
The best example of analogy among given options is (B) butterfly wings and bat wings.