It has a great premise which can lead to both comedic and touching situations, great chemistry between the two main actresses and fast pace and editing without being hasty.
Jane Lynch plays an unconventional guardian angel (or so it seems, the supernatural element is ambiguous so far, despite some serious indications) who looks after a young female doctor. She gives a nice performance. Funny enough, eccentric and quirky, yet emotional and caring.
I'm reading some negative reviews here, so I guess it is not anyone's cup of tea. For me this show has great potential if it's done right, and so far it looks very promising.
Overall: Quirky, (maybe) supernatural comedy with lots of potential for funny and touching moments.