I initially misunderstand the intention of this book, which was probably why I was little disappointed by it. This book is not funny. I mean, there are funny things in it, but it's not joke book or a send-up of Martha Stewart or anything like that. Instead it's pretty straightforward guide to entertaining (the having-your-friends-over kind of entertaining, mostly, with a just little making-a-spectacle-of-yourself-to-amuse-others kind of entertaining thrown in here and there). As a guide to throwing parties, this is a pretty good book. It does an excellent job of reiterating what the point and the spirit of entertaining is all about, i.e., having your friends come over as guests and showing them all a good time, and has some practical advice about how to do it. I had my Lucky '07 New Years party right after reading this book, and some of the points she made were helpful in planning and execution (I either forgot to read or Amy forgot to write the part about not drinking too much, but I suppose that's really neither here nor there).
As a person who likes throwing theme parties, I can't imagine actually using most of the ideas in here, since I'd rather come up with them on my own. In general, a lot of these food and decoration ideas were brilliant, but it'd be kind of weird to execute them yourself because people would show up at your Kentucky Derby/Orgy party and say, "Oh, you you made Amy Sedaris's Spanish Fly Mint Juleps (that's just a dumb example, I can't remember her actual party themes), I love the crocheted horses-humping-each-other coasters, just like the ones in the book, how cute" or whatever, and that would probably be embarrassing and not impressive like having come up with the idea on your own.
Ultimately, this book just made me want to become friends with Amy Sedaris, so she'd invite me to her amazing parties. Since this is unlikely to happen, this book left me feeling a little left-out and cranky, but I guess that has more to do with me (and my friends who do not love crafts, baking, and devising ways to amuse me and introduce me to the most handsome and witty conversationalists they know) than with Amy Sedaris.