Besides of the extremely slow (about 2 - 4 hours on decent machine) initial upgrading process, this is a fresh air in Linux world for me.
Friendly, even funny info comments and overall feeling of stability bring some joy from the very beginning.
Thankfully, the first steps are automated now not like before when you had to be the Gentoo expert to have things work for you.
I wish there were more distros based on Gentoo. I like Sabayon, it's fast as lightening, very easy to use, and looks professional. But, every version I have installed explodes at some point, and I have to replace it.