The daily trials and tribulations of handyman Tim Taylor, a TV show host raising three boys with help from his loyal co-host, domineering wife, and unseen neighbor.
A lot of it depends on, well, on the writing. For the most part it's really good, but occasionally they lower Tim's IQ to the point where it's a bit unbelievable for anything not animated. It's done for humor, but occasionally they write him as the reason we have to put warning labels on lawn mowers so hair stylists don't try using them...
... and that's a bit much.
Otherwise, the TV show is about family. Family with an over-masculine husband that usually, through trial, error, and good advice learns a valuable lesson with a moral twist that plays to fundamental logic.
And that is really all it is. The humor rests firmly in the trial and error, and the charm is that it's about friends and family and the ties that bring them all together.