After escaping the Guardian General and while Poo is being forced to leave the team to learn Starstorm, Ness finally gets fed up with Poo calling him "Master Ness" and tells him to treat him like a friend, not a master. The real moment is when Poo is about to leave, and Ness lends him his signature red cap. Granted, he does start lamenting the loss of his hat almost instantly, but still.
When Tony calls Jeff and is being all...well, Tony, he ends the call by telling Jeff that he's always praying for him from the bottom of his heart. Despite being creeped out by Tony, Jeff is touched by this and sincerely thanks his best friend.