I never cared too much about Halloween in the past, but it is pretty cool for one reason. I think this sums it up:
"Oh, so you're a girl in a short skirt with a nurse hat? Oh, and you're a girl in a short skirt with a referee shirt? Oh and you must be a cop.. I can tell because of the skirt and the badge, we both know cops usually wear skirts!"
I think Halloween has really been appropriated by the adult partier crowd in recent years (to our great benefit!). Turns out you need more than just kids hopped up on corn syrup to make a holiday really happen :) I would say that it's probably the finest holiday we've got in America, although St. Paddie's is a close second.