With most of TV aimed at hip young (or at least young) people it's nice to see a show aimed at middle aged men with beer guts. He sort of represents an every man. He has the whiny, annoying daughters, the crummy apartment, the out of style pants.
Of course we really don't all have the life of Louie C K's that is portrayed on the show. He does have a cushy job. How easy it must be to go to a nightclub every night, tell a few jokes, and have earned enough money to live in Manhattan. He also gets to hang out with celebrities like Sarah Silverman and stay up late, go to bars, play cards, and have enough money to eat out for breakfast.
Still it's refreshing to see someone who's not young, or pretty, schlepping around sort of like a normal person. You can pop open a can of beer while watching the show with the feeling Louie is doing the same thing after the show.