Read it and weep (with laughter). If you don't like Lebowski, you hate life.

If pressed, we'd say that we love Lebowski because of the dialogue, the performances, the loopy surrealism of the plot, and the fact that the whole point of the movie is that there's something massively heroic about being really chilled out in the face of adversity (and we like the cowboy who may or may not exist). But really, analysis is a waste of time with something this great. Just watch the mand movie, or at least read the screenplay.