Countless sitcoms and comedies have attempted to fill the void in “Friends”-lovers’ hearts by taking its formula for success (a group of young friends involved in romantic relationships who live in a major urban area) and making a few minor adjustments. To name a few: “Better With You, Coupling,” “Perfect Couples,” “Friends with Benefits,” “Mad Love,” “Traffic Light,” “Rules of Engagement” and “How I Met Your Mother.” Of these and a few others, only “How I Met Your Mother” has become widely popular, though “Rules of Engagement” is still ostensibly on the air.

Currently in its second season, “Happy Endings” is another attempt at reliving the magic of “Friends.” For example, the show, which follows six friends living in Chicago, began last season with a bride running away from her wedding— the main plotline of the first episode of “Friends.”

While the first season was good, the second season is where the show’s writing really flourishes. Recent plotlines have included Max (Adam Pally) selling his Beanie Baby collection to buy a limousine for his new career path, and Alex (Elisha Cuthbert) insisting that the Chinese restaurant across the street is secretly a brothel.

ABC’s “Happy Endings” is not like the previous failed attempts at cloning “Friends.” Instead, it resembles more subversive sitcoms on like “Parks and Recreation,” “The League” and “Archer.” An example is when Penny (“SNL”’s Casey Wilson) dates a man named Doug Hitler, who later breaks up with her because he thinks she is a neo-Nazi who is only dating him for his last name.

Another example is the recurring character Scottie (Seth Morris) who has a predilection for doing inappropriate things, like frightening a group of tourists by telling them that if you position yourself correctly, you can hear the screams of the victims of the Chicago fire.

The Valentine’s Day special showcases some of the show’s best features. Penny cannot break up with her boyfriend because it is too close to the holiday. This dilemma leads Penny to create the term “break-up window,” a time around holidays and major events in which it is uncouth to break-up with one’s significant other. This “Seinfeld”-like naming of social phenomena extends throughout the show.

Further elevating the show is its level of specificity, like the discussion of one character’s first e-mail account ([email protected].)

“Happy Endings” successfully adapts the “Friends” formula to 2012. The characters seem fully realized, and the plots take modern twists on old tropes.  During the Valentine’s Day episode, Brad (Damon Wayans, Jr.) plays on the connection to “Friends” as he imagines his group as the characters from the NBC show.

He calls each of his friends by their equivalent characters’ names, including calling Max “Fat Joey.” Penny is, in some ways, a stereotype (Brad says she is the “Phoebe”) with her use of “abbrevs” and strange quirks, but she is also a real character with emotional depth.

“Happy Endings” takes tired stereotypes and inverts them. One example is Max, a homosexual, who is depicted as a sarcastic, chubby frat “bro” who likes playing video games and shooting toy guns— yet, he does not mind talking about his sex life around his straight friends. Brad likes “girl” drinks, twirling and watching “Gilmore Girls,” even though he is straight and married to Eliza Coupe’s Jane. And, each of the female characters has established careers, while only one of the male characters has a steady job.

“Happy Endings” is a worthy addition to any comedy fan’s lineup. The irreverent yet sensitive tone gives it a unique perspective in the television landscape. If you are looking for a new comedy to watch, this show rivals “Parks and Recreation” and “Community” as a must-see.