There is nothing specific which makes it “good”.

You just get used to it. How close anime-style art is to human proportions in terms of the face varies from artist to artist.

The style has evolved over time, and it can still be taken in a variety of directions depending who is drawing. Some make the eyes huge. Some make them tiny. Some entirely omit the nose. Some make the mouth nothing more than a dot. Some make it near-human in detail. Some draw super detailed ears. Some always cover the region with a wild hairdo.

The main thing is that the stuff is drawn by people who are already used to it, and find it appealing. They then change it however they like to increase the appeal for themselves and others.

Over time the style changes overrall to become whatever people find appealing, which means it has ended up quite wierd for everyone that isn’t already accustomed.

Bottom line, there’s no logic. Some theorize anime characters take their facial proportions from cats rather than people (because they’re cute), but that isn’t too consistent either.