My all time favorite is the Ski Lodge episode.
That line at the end where Frasier says something to the effect of "let me get this straight... of all the hormones ricocheting off the walls tonight and no one was chasing me?!" Perfect delivery and I have definitely felt like that a few times in my life.
It's fun to see Bebe Neuwirth play someone with emotion.
Now I'm curious how many Frasier fans are also TNG fans.