It's easy, it handles hardware changes well (I've had to upgrade hard drives with no issues), I like its interface when used in terminal mode better than other distros' - less eye candy! The only thing that annoys me now are all of these new features being added constantly by distributions such as Ubuntu/Debian which make switching over more difficult if you're not familiar enough yet; but there always seems something else out so this problem keeps getting solved eventually anyway.
If your looking into linux from windows users perspective then gentoos great because they have everything installed already unlike some others where we would still end up downloading files etc via Windows even though most things were pre-installed.