I love the Big Lebowski, but like others, I didn't get it the first time I saw it. I don't think I relate to any of the characters, but I still find them entertaining because of the dynamics of how they interact and how pitiful they are.
Walter (John Goodman) is too uptight, not quite over his divorce, and the only thing he ever did of value in life was serve in Vietnam, so he's a bully and all of his interactions get related somehow to Vietnam; bowling appears to be his only pleasure. The Dude (Jeff Bridges) is an old hippy and total loser, barely able to scrape together rent money, and wears home made rags for clothes, and spends most of the movie not knowing what's really going on or that he's being played by four different groups of people. He's been setup and is being used by everyone and is either too dumb or innocent to realize it. Then there's the view of the private eye searching for Bunny, who thinks that the Dude is a genius and is playing the other groups off one another. There are competing groups of antagonists: Nihilists, Treehorn's goons, Maude and her boys, plus the other Lebowski. Other minor thorns in the Dude's side are the Sheriff of Mailibu and an Eagles music playing cab driver. All of them are bullies or fakes, so by the end of the movie, the most pitiful guy in it, the Dude, comes across somehow as the only legitimate and sensible character in the whole thing as he bumbles around among all the other crazies. They purposefully over use the "f" word to death, take a bowling tournament far too seriously, the poor Dude gets to peek deep down inside his toilet bowl, and a candlelight bath turns ugly when a ferret lands in the tub with him. However, after watching it you'll be able to make a Caucasian mixed drink and know who fixes the cable.