I rather enjoyed it. It's a four-minute show, but it doesn't feel four-minute-ified, if that makes sense. It feels like a regular anime that happens to have more credits breaks than usual.
Yuzuka Hanami is fourteen years old. She's ordinary. However while going to school one day, she meets a talking football with wings who tells her that she's a magical girl. The football's name is Miton, he's invisible to most people and he lives in (and eats) raw garbage. Yuzuka tries her magical transformation and discovers that her battle costume is a swimsuit, which she's not happy about. Here begins her life as a magical girl!
It's a happy slice-of-life show. Yuzuka's not keen on her new status, but that's mostly just the swimsuit thing. (She's also not a Miton fan, though.) Fortunately, though, she has no enemies to fight. They've all been defeated already. Only one episode throughout the entire show has one battle and that's a dream sequence. (Yuzuka's workaholic dad's subconscious recruits her and her friends to help him defeat the happiness-crushing horror of the Labour Standards Inspection Office! People should be allowed to work themselves to death! Hurrah for exploitation and unlimited unpaid overtime!)
It's not another Madoka Magica, then. Its deconstruction is just an affectionate highlighting of genre formulae, without the slightest hint of bloody death or horror. Good. We're just following a modest teenage girl, her friends and an avian football. Miton's not the brightest spark. He has clear ideas of what a magical girl should be, e.g. scatterbrained, late for everything and incapable of doing her homework. Yuzuka does his head in by being clever and sensible. Miton also has strict ideas on the magical girl age limit. He might have seemed like a bit of a perv if he were human, which is the main thing Yuzuka objects to in him, but in fact he's just a football who's bad at delicacy.
Yuzuka's other friends include:
CHIYA SAKAGAMI, a semi-emotionless girl who's Yuzuka's best friend. It would be harsh to call her a lesbian stalker and she's only scary if you're Miton. She's quite funny.
DAIYA TEDEFUU, a much younger girl who's not magical but can see Miton anyway. She also sees dead people, but she's happy with this.
MAFUYU SHINOKI, a slightly older magical girl whose battle outfit is a Santa Claus suit. She likes being a magical girl and her mascot animal is a deadpan talking penguin with attitude.
I also particularly liked the Season 2 opening.
It's fun. I enjoyed it. Everyone's nice, if you don't count some comedy treatment of Miton. (He's generally asking for it, although Chiya's definition of "asking for it" is broad when it comes to Yuzuka. She's protective.) However it's not just parodic, with more depth in the characterisation of Yuzuka and some genuinely sweet moments. It's charming to see her playing with her water powers in ep.5, for instance, or conceding at the end that on balance she has actually come to like being a magical girl. It's not a heavyweight show and there's not a lot here to discuss, but it's still pleasant to watch and easily one of the better short-format anime out there.