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.
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.