Using experimental design, this study aimed to examine the effect of practicing Observing Merits and Appreciating Kindness (OMAK). 111students from three classes in a private university of Chiayi County participated in this study. Of those 11students, 43 students were assigned to Experiment Group A which implementing an OMAK homework once a week for eight weeks. 34 students were assigned to Experiment Group B which implementing a drawing diary once a week for eight weeks. 34 people were assigned to the control group. Results from one-way ANCOVA showed that Experiment Group A performed significantly better in the scale of Observing Merits and Appreciating Kindness for teachers. Meanwhile, no significant differences were observed in scales of Happiness Scale and Social Support Questionnaire. Nine themes concerning how students observe their parents’ merits and kindness were developed from qualitative data collected from Experiment Group A’s OMAK homework. These themes include: (1) parents meeting their needs, (2) parents’ concerns about their safety and peer relationship, (3) the hardship that parents have gone through raising children, (4) parents worrying about their health, (5) parents’ wisdom for life, (6) parents’ love for their children, (7) parents making the right decisions, (8) gratitude toward their parents, and finally (9) parents’ beautiful qualities. Finally, this study offered suggestions for future research and practice of OMAK based on the research results.