I love Frasier - watched the entire thing while pregnant with DD1, and again while breastfeeding her. Sadly she's not into it now she's a toddler, so feeding DD2 has been much less giggly.
Niles and Frasier are just fabulous together, the way they snipe at each other is wonderful.
I love the one with Linda Hamilton (Sarah Connor from Terminator) - she leaves messages on Frasier's answerphone by accident, he goes to meet her (and her cello) at the airport.
Oh oh, and the French deli!
Daphne: Those prices are daylight robbery!
Robert (deli owner, heavy French accent): Robber! No-one calls me robber!
Deli minion, off-screen: Robert?!
Robert: Not now!
Pretty much any Niles scene, too, I love him.
Absolutely agree that Kelsey Grammer ought to be exactly like Frasier, it is very confusing that he is not. All the others are godparents of each other's children and good friends, I believe. I get the impression that Kelsey Grammer is difficult to get along with (and perhaps you wouldn't want to anyway).