This manga is very much aimed at little girls, with a generally kiddy feel, the magical girl theme, and with cute romance being pretty important. But there are many homosexual crushes and also a pedophilic (9-year old girl with an adult teacher) relationship featured and treated as if they were perfectly acceptable, which is not appropriate, especially for children. Kids aren't ready to deal with such sexual matters, so this manga really isn't suitable for children.
That major issue aside, this is a pretty fun and charming magical girl manga. That's why it's really a shame that Clamp included material that's not appropriate for children. I would prefer a little more action
(for example, Sakura has fights with card spirits, but these are handled in a pretty fluffy way--they are kept simple and short, and she usually defeats them with magic in a way that nobody gets remotely hurt)
but the way things are kept fluffy and how no one gets hurt helps keep things more aimed at girls and kid-friendly. It also keeps the "charming and cute" mood for the series. The plot was pretty interesting as well, not as simple as you might think when reading the first few chapters.
With respect to comedy, CCS pretty much misses the mark entirely; however, unless you really want to read comedy, I don't think it's a big deal. Almost all of the jokes feel over-exaggerated, forced, and too silly. Don't expect to laugh or even to be amused; instead, just ignore them--comedy isn't a focus of this manga, and it doesn't need it anyway.
As for romance, it does get important in the series, and I'm not very much into romance, but it's kept pretty charming and doesn't get mushy or melodramatic, so I think it appeals to both people who love romance and to those like me.
The major criticism I have is the art. I thought from looking at the cover that the art would be really good, like Clamp's recent stuff. But looking inside, I found that this is from Clamp's not-so-great-art phase, where they would draw the adults way too tall, the men with huge shoulders but tiny waists, their faces too long and narrow and with jawbones that are too straight so that the face has a terrible triangular shape with an ugly pointy chin, their arms and legs really long and skinny, very thick, dark, and long eyebrows (even on characters with light-colored hair), and things like that. Some of it is unbearably ugly (men's faces in particular). Only the adults are drawn badly, though--the kids look just fine (except for the girls' eyes, which are drawn in that ugly gaping style, where the top eyelash is even higher than the top of the pupil & iris. It's just a mild case of this style, though--I've seen much worse). Art is very important to me, so I have a big problem with this. It would be great if this manga were redrawn with Clamp's current style (Chobits, Tsubasa), which has improved into something very beautiful.
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