#1 Parks and Rec
Of course Parks and Rec kills this, jumping the gun on a Valentine's Day episode that delivers enough love for the whole year. Ron's on point in a Da Vinci Code spoof, April shows her heart of gold, and Leslie's masterminding romance for Ann was delightful. Great call back to earlier episodes (Lil Sebastian, the gay bar, "Gal"entine's Day, etc.).
#2 30 Rock
This is a close second this week. The show was dense, like Arrested Development dense, with three terrific storylines: Liz v. Jack, Kenneth climbing the ladder, and Tracy/Jenna antics that didn't bother me. Good cameos (Suze Orman, whoever that girl page is) and Liz with aRachel Maddow's haircut (that they never point out, letting the joke just hover there like an angel) made this a top-knotch ep.
#3 The Office
So I think they figured out how to get on without Michael Scott: make the episode totally the crap about Dwight. Anchoring the A story (about Jim's ducking work) with Dwight and making him the crescendo of the B story (about Angela's baby) worked brilliantly. Creed also had some great one-liners along the way.