Super Bowl Commercials 2012: Previewing the Best Ads from Sunday's Showdown

The Super Bowl isn't just the biggest day of the year for football fans—it's also the most important event for some of the world's largest companies.

A 30-second ad spot during this year's game will cost an average of $3.5 million and reach an estimated 117 million viewers, meaning that companies can make or break their year with a single commercial.

You'll see the usual suspects on Sunday: Pepsi, Budweiser, Honda, Chevy, etc. Of course, a massive budget and a recognizable name doesn't equal successful commercials.

Luckily for the following three companies, they should see positive reviews on their expensive efforts.

Kia Optima: "A dream car. For real life."

In a game that will be filled with manly commercials (Beer! Cars! Football!), Kia just blew up the manliness meter.

After a cute little intro, one very lucky guy overdoses on sleeping dust and bursts into a dream world filled with Adriana Lima, giant sub sandwiches, Chuck Liddell and Motley Crue.

Kia followed a simple formula here: fast cars + hot girls + rock music = success. It doesn't take a genius to figure that one out, but car companies screw it up all the time.

Budweiser Canada: "Flash Fans"

Budweiser really went the extra mile with this flash mob "prank."

It's a touching commercial that features some great cinematography and subtly suggests that even rec league hockey is exciting if you show up wasted.

Budweiser gets some major props on this one for creativity, effort, and pure feel-goodness.

Acura: "Transactions"

It just wouldn't be an NBC production without an appearance from Jerry Seinfeld.

Acura does a solid job here, banking on a foundation of Seinfeld one-liners and a cameo from the loveable Soup Nazi.

I'm not a huge fan of the ending, but Jay Leno in a jet-pack flying squirrel suit probably looked like gold on paper.