Not many in this film, but there's a small one just before the final fight with the nihilists, when Donnie is frightened and Walter, for once in his life, takes a break from berating him to say that he's not going to let anybody hurt him.
After all the verbal abuse Walter gives Donny it's really touching seeing Walter comfort his friend as he literally dies in his arms.
Also following that, at Donny's funeral, Walter gives a eulogy which ends with him referencing 'Nam again and shaking Donny's ashes in the Dude's face. The Dude angrily yells at Walter. Walter's reaction: hugs the Dude and quietly suggest they go bowling.