I'll start off with a summary of my thoughts and then go further into them. My mom and I like to watch this show together since it has our humor. (She looks horrified while watching it, but never mind that.) Personally, I think season one is a lot funnier, but she likes the animation of season two a lot better, so I, for the most part, only watch season two with her. And I think that's a good way to summarize my thoughts. While the animation looks a lot better for this season, it's just not as funny as the previous one.

To start my review off, I want to clarify that I watched the Dub. I don't know how the Sub is between seasons, just the Dub so I will be judging based on that.

What I like best about Panty and Stocking:
I have immature humor. Panty and Stocking season one was my exact sort of humor. I loved Panty and Stocking and the dumb stuff they'd say. The plot was stupid, the characters were stupid, and so was the dialogue. I loved that. It was the perfect show to turn on when I just needed something lighthearted to laugh at. A lot of this is tied to the dub. I really, really liked the dub of season one. It was hilarious.

The Difference with Season Two:
Season two was still great, I laughed a lot. But that humor the previous season had wasn't all that there. It was still there in some moments, and the show was still quite vulgar, but it just lacked the same charm as season one. Now season two did have a different dub cast, and I think they did well! It was just the dialogue itself wasn't as funny to me and sometimes it just made me cringe. But I think the voice acting was good! So that's one of my main qualms with season two, it just wasn't as funny.

There's another reason for this, though. Some of the episodes just felt pretty eh. They just weren't very funny. Almost every episode of season one felt stupid and funny. But some of these episodes I just felt very uninterested in. They were still good, just not as good as the previous season. I'll give two examples. There were more wholesome scenes in this season, and to be frank, I just didn't really care. It was sweet, and I feel heartless for saying this, Lol but I just didn't care to see wholesome scenes in this sort of anime. Give me the stupidity! Lol! This is more just my preference, I know a lot of people liked these scenes, but I at least figured I'd mention it. Then there are the episodes that were just unique animation, and while they looked cool, I didn't really find them funny. It was still cool to watch, though.

I also felt that this season lacked Panty and Stocking a bit. Not that they weren't in the show, they were in it quite a lot! But I miss the scenes from season one that were just of Panty and Stocking casually interacting. This season had a lot of characters, and while I liked that in some episodes, I miss the scenes just between the two sisters.

What's Better about Season Two:
There was some episodes I really really liked from season two. Primarily the musical episode and the one that introduced Polyester and Polyurethane. Those were really really good. I feel like this season was experimenting a lot more than the first one, especially with the musical episode and the differently animated episodes. And while I did say I wasn't a huge fan of the different animation episodes, they were still cool to watch and not something I'd really seen in anime before! So that is a positive.

The animation for this season looked a lot better! Season one looked good, but whenever I watch it, it's kinda blurry. That's not the case for this season! I loved the color scheme, I loved Panty's different outfits, and everything just looked really good! Especially the fight and transformation scenes!

I really like Polyester and Polyurethane. Their dub voice actors did fantastic using all the Gen Z slang. They did a really really good job and I really liked their characters! Heck, while I'm not a fan of a huge cast, I wish they were in this season even more! I liked them a lot!

This goes for season one and season two, but I loved the music from both seasons! So much so that some of the songs are in my playlist!

What season do I like better?
Season one. I don't think this season is as good as the previous, but it's still really good, and if you were a fan of season one, I'd still highly recommend watching this season. You'll probably still really enjoy it and find it funny. Despite having its flaws, it always managed to make me smile.