The first time the boys met and what their relationship was like prior to the film.
The fate of their relationship after the film.
Why is the Heart able to materialize the way it does?
Friendly Fandoms: Steven Universe fans love this short. In fact, a good number of SU centered channels gave the short a Colbert Bump. Also, Sherwin and Jonathan are commonly compared to Ruby and Sapphire.
Just Here for Godzilla: Disregarding actual homophobes, there are viewers who feel that the LGBT aspect is really the only interesting thing about the short and that it's an otherwise by-the-numbers love story that wouldn't be as interesting with a heterosexual couple.note For what it's worth, the short started out as such and the makers also thought that it was too generic, before changing it to two boys and realising it made the story much more powerful.
Memetic Mutation: The shot of Sherwin hiding from Jonathan behind a tree is popular with shitposters. They like to replace either Sherwin or Jonathan (or both) for humorous effect. One particular edit replaced Jonathan with another Sherwin.
Moe: All three main characters have cute designs, especially the heart, but Sherwin especially is seen as extremely adorable.
So Okay, It's Average: The short is praised for being one of the first animated films with positive LGBT representation, in addition to the (mostly) high-tier animation quality and adorable characters, but the only thing holding it back is that the plot is an otherwise generic love story.
Visual Effects of Awesome: Save for a lag here or there, the animation is top-notch for an independent short film, with some people comparing it to Disney or Pixar animation.
The Woobie: Sherwin is a closeted boy who is too shy to admit his feelings to Jonathan. When he accidentally outs himself to the entire school, his heart gets broken, leading him to cry under a tree. He gets a happy ending, fortunately.