Much of the appeal of this show lies in the chemistry between the leads, who co-created it and have worked together for years. They're portrayal of best friends is very real and also very funny. The show manages to touch at the underlying emotions of the characters in a way that never seems saccharine or that even stops the comedy; even the most emotional scenes have humor.

I don't love the premise of a woman who gives up her high-powered job to raise a friend's baby. It's a strange scenario, and presumably the ex executive is living on savings now and at some point will need to get a job. I would like to see that, since raising babies and flirting with your married ex doesn't seem like enough for someone who has spent years in a job she appears to have loved and been good at. But even if the show is a little shy of sense, it is very funny and charming.

ADDENDUM: I wrote this after watching the first season, and had nothing new to say after the second. But the third season is genuinely bad. The writing just fell off a cliff. It's embarrassingly bad sitcom stuff. I don't know what happened!