'Parks and Recreation' season finale

THE SHOW "Parks and Recreation" season finale, tonight at 10 & 10:30 on NBC/4

REASON TO WATCH Because you are "Office'd" out.

WHAT IT'S ABOUT This two-parter picks up from last week, after Ben Wyatt (Adam Scott) and Leslie Knope (Amy Poehler) give in to their romantic feelings for each other -- even at the peril of possibly getting fired by Pawnee city manager Chris Traeger (Rob Lowe). He probably wouldn't fire them anyway, even though he's a by-the-book kind of guy, because he is just . . . so . . . darned . . . NICE.

They've entered a happy little "bubble" where no one knows their little secret. Almost no one. Then mom, Marlene Knope (Pamela Reed) -- Pawnee's brassy fixer -- meets Ben. Meanwhile, Chris believes he has a great idea -- new jobs for everyone! In the 10:30 episode, "Parks and Rec's" beloved mascot, L'il Sebastian, a Shetland pony, has passed on. Sad thoughts of mortality and life's brief candle occur to Chris and Ron Swanson (Nick Offerman) but not Tom Haverford (Aziz Ansari). He and oily, like-minded buddy Jean-Ralphio (Ben Schwartz) produce the star-studded memorial to the dearly departed horse.

MY SAY L'il Sebastian -- though we hardly knew ye -- got me to thinking about the life cycle of TV shows, particularly good ones like "The Office" and companion "P&R." By the time they reach seven seasons (yes, like "The Office"), some of the original vitality and sheer life force has turned into late-middle-aged frumpiness. They start to go through the motions, ceding ingenuity to reliable punch lines.

The Will Ferrell arc was so lame that it was painful to watch, and even the Steve Carell departure was a disappointment. Tonight's star-packed (Jim Carrey, Ray Romano, Warren Buffett, etal) "Office" finale at 9 may be brilliant. Or it may be Ferr-ible (no review tape was available). In the old "Office" days, it reliably would've been an instant classic.

Then, there's "P&R." As the third season wraps, everything about this series feels right. The second season was better than the first, and the third was better than the second. Tonight's twofer are some of the best episodes all season, and "L'il Sebastian" may be the best. That's called growing in the right direction.

BOTTOM LINE Excellent. And funny.

GRADE A+