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: 3-2-1 Penguins!
Accidental Innuendo: Take these lyrics from "Fair and Square" out of context and try to see how it doesn't sound sexual in any way.
Kevin: When you do that thing.
Zidgel, Midgel, and Fidgel: Thingy, thingy, thingy, oh!
Estrogen Brigade: Check on deviantArt, YouTube, Fanpop, or some other sites for 3-2-1 Penguins! fans. The majority of them will be female. Chances are, some of those fans will be fangirls of one of the Penguins.
Evil Is Sexy: The Lizard King, depending on the viewer's interests.
Baron von Cavitus, again, depending on the viewer's interests. Hell, he even lampshades it in one episode.
Bert Bertman: Preposterous! Maybe in my suit of armor, I meet the proportional requirements to be considered handsome, but inside, I'm still only a small pudgy vermin!
Some fans agree with the first part, Cavitus.
Family-Unfriendly Aesop: The moral of "Promises, Promises" might as well be interpreted as, "If someone walks up to you and says, 'You said you would (insert whatever you told that person you would do here)!', you can tell them, 'Well, I didn't promise you I would do it.'"
Fridge Horror: How big would the green-eyed monster be if one's envy is really large?
Fridge Logic: Are the kids' adventures daydreams or are they real?
Hilarious in Hindsight: Remember laughing your ass off when Michelle was playing with the Zidgel and Midgel figurines and used the Midgel figurine as the female? Well, you will laugh even more once you realize that there are some people out there who ship Zidgel and Midgel together.
Ho Yay: This dialogue in "Invasion of the Body Swappers."
Zidgel: Midgel? I think you're beautiful!
Midgel: No, Captain, you're beautiful!
Jerkass Woobie: Jason may be a brat at times, but one can't help but feel a little sorry for him when Michelle and the other Penguins shun him out for telling their embarrassing secrets just to make others laugh. Key word, little.
The Woobie: When Michelle was feeling lonely in one episode and no one bothered to listen to her problems, you just feel like hugging her. Plus, it reflected how a lot of the male fans of the show felt.
Don't forget Kevin in "Comedy of Errors"! When Jason told his embarrassing secret just to get some cheap laughs, a lot of fans felt like hugging him!