The game has good graphics and atmosphere, great dungeons, the combat system is more in-depth than any other Zelda game, I think the story has as good way of getting you invested via the abducted kids, there's a ton of cool and memorable moments like the fight in the ghost town, chasing the Skull Kid through the forest, the duel with the Bokoblin leader on top of the bridge, blowing up the bomb warehouse in Kakariko, and the entirety of the desert area and the Arbiter's Grounds. Also, the whole thing feels truly epic.
Again, it's not even my favorite 3D Zelda game. I haven't beaten it, neither have I touched it in years, and I can still list off that stuff off the top of my head. And, for the record, Midna is probably my least favorite companion. In fact, I kind of hate her.