So good side, heart warming and cute.
Eh side, art's decent, magic system is good but not the focus.
Bad side, the romance is slow and awkward.
The main problem is the that MC is still in love with a guy from her past life, and the guy is clueless about everything. He's not bad but he has no idea how to act, like some form of low-grade autism he just doesn't GET people.
So the romance is danced around, and danced around, and danced around. If this wasn't a romance and they just genuinely were caring for the adopted daughter, or if it was just a straight romance, it'd be better, but the dancing drags the pace down and what plot there is has to deal with it.
The story is largely saved because the daughter is cute, and the 3 of them, plus the 3 spirits, are just cute together. If you can put up with the not-romance it's a fine bit of fluff, but really nothing else, and I like fluff.