These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
YMMV: My Little Pony: Friendship Is Magic S2 E18: "A Friend in Deed"
Base Breaker: Pinkie's behavior toward Cranky Doodle Donkey. For some is hilarious and funny whereas for others is disturbing and annoying.
Big Lipped Alligator Moment: The episode opens with Pinkie suiting up in a leotard, leg warmers and headband and doing a Flashdance routine for the Cake twins. Aside from having Pinkie in it, it has absolutely nothing to do with the rest of the episode. YMMV, as it could be seen as an example of the lengths to which she will go to make friends smile, which is the point of the whole episode.
Broken Base: The whole episode (yes, another one). Putting aside Pinkie's song, you either love this episode because it delves into surprisingly mature (by this show's standards) territory and its hilarious Looney Tunes-esque gags, or you hate it because it turns Pinkie into an unlikable MareFilly and having an ultra-contrived happy ending.
Get On With It Already: As awesome a song as "Smile Smile Smile" is, did it really need three and a half minutes of screentime just to re-iterate that Pinkie Pie is friendly and nice?
The scene where Pinkie sticks her eyeball through the lock... GAAAAH!
Also, the dough-Pinkie, with black holes where her eyes should be. Then Pinkie eats Dough!Pinkie.
Ship Tease: Rarity's name for the wig she gives Pinkie to give to Cranky is called the Dreamboat Special. That said, put into account that it looks almost exactly like the hairdo worn by Steven Magnet...