Puniru is a shapeshifting slime. She can change her form, although not her composition. She can't turn into metal, stone or other substances. She'll always be made of slime and she'll always be blithering on about being the world's cutest living being. (She's obsessed with being cute, and with her friendship with the long-suffering human boy Kotaro.)
If the characters were five years older, this might have exotic sexual possibilities. Right now, though, they're children at junior high school (and the fairly cartoonish art style's not interested in sex appeal either). It's a silly comedy. It's not too interested in depth, although it has more than My Deer Friend Nokotan. (Not a high bar.) This is the kind of vaguely amusing nonsense you might easily find yourself watching, but not get around to finishing because you hadn't remembered much afterwards about individual episodes.
The supporting cast are acceptable. Kirara is Kotaro's oblivious crush, with huge boobs and a serene, motherly air that can turn into "scary yandere pervert" when she sees a chance to mother someone small and cute. Nanpa looks like a ladies' man, but has the brain of an idiot six-year-old. A mad scientist would like to experiment on Puniru and there are a couple of artificial pseudo-Punirus, one of whom is tediously obsessed with her own perfection but will end up being the nearest this show gets to emotional depth. She'll want babies, i.e. have sex. Unfortunately for her, there's no chance of that in this show and she'll turn kind of psycho. (I also got fed up almost immediately with her "perfect" catchphrase.)
"Being friends is worthless, inferior to being lovers! Toys are worthless beings, inferior to humans!"
What stood out for me when watching this show?
Puniru's tricks and transformations can be wacky. When she gets depressed, she adopts a dark, moldy form that lurks and mopes. She can change her gender, figure and apparent age. (When they visit a hot spring, should she choose the boys' or the girls' onsen? Answer: neither of them. She'd only melt in there anyway.) She can split into multiple mini-Punirus, one for everyone who wants to play with her over Christmas. Collect the mini-Punirus! Also, Invisible Puniru is a shoggoth.
However, the anime has something to say. Stand up for what you love. Don't let people say that your favourite things are for children, or the other gender, or anything like that. Kotaro likes cute girly things, but got told young that this was wrong because he's a boy. Well, sod that. Toys are fine. Girly things are fine. Ignore anyone who wants to put you in a box and instead just like what you want. That's a message I approve of.
Do you need to watch this show? Hell no. If you do, will you remember it afterwards? Sort of, a bit, but only the generalities and a few of the characters. It's certainly not plot-driven. Is it okay, though? Yeah, sure. I watched it all and I'd probably watch a third season if they made one.