For me The Long and Short Of It it's a perfect example of what a short-movie should be. The simplicity of the plot hides a powerful metaphor. A metaphor about the importance of the role that each and everyone of us plays in life. A metaphor about helping other wanting nothing in return but a smile. A metaphor about friendship....about life.
I think it also shows how tight were the bounds created during the shooting of the Lord of The Rings, not only between the actors but actually between the whole crew.