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.
When Ron brings a pig to slaughter for meat. To a public annual BBQ with children and families attending. It becomes funny when he starts asking kids to join in on the slaughter, and when he gives his "authorized documents" to the sheriff. A piece of paper with only the words "I can do what I want. Ron."
Crowning Music of Awesome: Has there ever been a television moment more triumphant than the Harvest Festival montage set to Tom Petty's "American Girl?"
Growing the Beard: The series is generally regarded as having come into its own in season two, when the show stopped trying to just be a The Office clone and started finding its own voice. This is remarkably similar to The Office itself, where it too grew the beard in season 2 by establishing a distinct identity and brand of humor away from its inspiration and found an audience.
Fitting enough when the show aired in germany the entire first season was cut out.
Hilarious in Hindsight: One episode notes Ann's taste for terrible Lifetime movies, and has her describe a stereotypical parody of one. This becomes funnier given that co-star Rob Lowe was cast in a Lifetime movie as Drew Peterson.
Thanks to the US federal government shutdown in 2013, the Pawnee shutdown between Season 2 and 3 becomes a lot more realistic.
Jerkass Woobie: As much of a narcissistic, lecherous Jerkass as Tom has been, one can't help but sympathize with him as he discovers that he truly loved his ex-wife Wendy.
Straw Feminist: So much averted with Leslie and the professor that Ron has slept with.
Not averted at all with Leslie earlier in the show's run. First season/early second she's one of the worst offenders in television history.
Tear Jerker: In "Bus Tour", Bobby Newport's father dies. When Leslie tries to comfort him, she tells him that her mother was a great athlete and to get her love, she joined track. She hated it and came in last in the final race. Leslie thought she failed, but her mother was proud anyway. Bobby uses this story as an anecdote about his dad, even changing the ending to claim he won the last race. Leslie thinks its just ripping off her story but, Bobby used it because her story was better than anything his father has ever done for him.
The Woobie: You can't help but feel sorry for Ben in "The Harvest Festival" when people won't leave him alone about Icetown and then he leaves and tells Leslie that he's probably the source of the Curse and it's all his fault that Lil' Sebastian ran away and the power went out.