These two OVAs were cute, as they're like yin and yang: in one Natsume does something for a spirit, in the other Nyanko-sensei does something for human children... they even return with either one or the other of Natsume's parents, just for the sake of equilibrium.
It's probably not as moving as other episodes, and since children seem to be both annoying and funny IRL or not, so is this episode, as is for the spirits within...
These series are beyond calm... some episodes almost transcendental. When it comes to art, that is.