Ref: http://zhidao.baidu.com/question/19504551.html
what+(a/an)+adj.+n.+主语+谓语+(it is).
How+adj.(adv.)+主语+谓语+(it is).一个强调形容词,一个强调名词,It is 可以省略
两种形式可以相互转换的
Eg:
陈述句:It is a funny cartoon movie!
疑问句:Is it a funny cartoon movie?
How is it the cartoon movie?
What is it?
感叹句:How funny a cartoon movie(It is)!
What a funny carroon movie(It is)!