It's personal. It fits no one but the honoree. Something written expressly for someone is appreciated in a different way from ordinary gifts.

If it is given at an event or occasion, the attendees get something out of it too: a knowing chuckle, a touching shiver, a real appreciation of that person, or maybe even a sarcastic howl. The recipient keeps it forever, to glance at it sometimes -- perhaps when in need of the warm fuzzies.

Some occasions or events at which such a tribute is fun and/or meaningful:

* birthday parties
* anniversaries
* wedding receptions
* retirement parties
* baby showers
* surprise note for your child's lunchbox
* any time you want to recognize someone
(or more than one person) in a memorable way

Or perhaps a solemn event may require words from the heart, when stringing them together might be difficult.