It's a lovely film that takes the bones of Andersen's "Little Mermaid" plot and gives them very familiar Miyazaki flesh. It's not his best movie, but it's probably his sweetest and sunniest story -- a throwback to Kiki and Totoro and Porco Rosso. It will make a great first Miyazaki film for youngsters for decades to come, and it's touching and funny (if a bit lightweight) for adults. My entire family enjoyed it a lot, and we all laughed out loud several times.