The main focus is the interpersonal tension between the protagonist and his niece, and considering the circumstances, it's difficult to tell exactly what sort of tension it is, and what the implications are. It's very subtly handled, and definitely the strongest point of this work.
The weaker aspect is the pacing. The attempt to recount the protagonist's memoirs results in cramming a whole lot of information into just a few pages. It all goes by too fast; there's enough nuance to paint a general picture, but not enough to quickly "dip" you into the setting as good one-shots must try to do.
The art is decent. It's a bit too much on the simple side and the adults look like early teenagers, but it's fairly expressive and serves to give the characters some personality.
Overall, Boku no Mei isn't the sort of one-shot that leaves a lasting impression, but it's fairly enjoyable while it lasts.
