This one unquestionably my favorite episode. It is unusually full of emotion. Frasier is witty but it's not a romantic show. This episode shows the well-known kind, friendly disposition of all the characters. It's focus on Niles and his struggles as well as his torment in telling Daphne how he feels. The episode very skillfully slips from comedy into almost drama. The writers very sensually handle Niles' feelings and Daphne's changing attitude towards him.
The episode is a pleasure to watch and possibly one of the best of the whole series. I would greatly recommend it to all the Frasier fans or those who want to see best of the show.