Sally's show allows Grouches to vent their problems (and get hissed at by the equally grouchy audience). Needless to say, she's not very helpful in comforting her guests (she is a Grouch after all).
Oscar the Grouch is her most frequent guest. Among his reasons for being on the show are taking care of a lost kitten in a 1993 episode and falling in love with Grundgetta in a 1998 episode. Other guests include Baby Bear and Goldilocks in a 1996 episode.