You would never have to ask Pinkie Pie twice if you asked if she appreciated Twilight. Her answer would always be yes.
Pinkie Pie may have seen Applejack as family, but she found Twilight to be one of her bestest friends.
Pinkie Pie did admire how smart and logical thinking Twilight was, even when she was trying to discover how her Pinkie Sense worked before she learned to accept it, though she had to admit she definitely could understand why Twilight was so reluctant to believe her at first, not every creature can believe something at first glance.
Twilight’s bubbly nature and positive attitude was also a great thing Pinkie admired, once Twilight began to loosen up more, ironically at the time she became a princess, she became more open to parties and goofing off. Pinkie Pie always knew Twilight had that side in her and was glad she embraced it.
She also appreciated that Twilight trusted her enough to depend on her on stuff that wasn’t just partying and baking and also was able to figure out she had other emotions other than happiness, Pinkie Pie knew that Twilight didn’t just think of her as all bubbles and laughter and can be taken seriously at the right moments in time. Given Pinkie Pie is mostly known for being funny and constantly happy by some of Equestria as proven by the whole journal fiasco, she was really happy to know that.
Pinkie Pie did have to admit, there were some stuff she regretted when it came to her friendship with Twilight.
Her biggest regret was how she handled the whole Storm King invasion.
The more she thought about it, the more she realized that Twilight was justified in her worries. The Storm King not only took over Canterlot, but practically imprisoned and enslaved all of their loved ones. Starlight, Big Mac, Applebloom, Scootaloo, Sweetie Belle were all victims of the Canterlot invasion, and those were just the five examples of the many ponies who were suffering.
Celestia, Luna, and Cadence were also encased in stone, and Twilight clearly cared about the princesses and everypony stuck in Canterlot forced to do that monster’s bidding. Equestria was in a dire situation and Pinkie Pie practically encouraged her friends to treat it like a road trip.
Pinkie Pie didn’t know what was going through her head when she thought almost falling to her death was fun, probably because of how fast Twilight was flying to put her on the airship or just the adrenaline rush but that was the most inappropriate reaction she ever made.
She could’ve died back there, and Twilight was such a good friend she saved her life.
In the end, Pinkie Pie didn’t blame Twilight for how she snapped at her. She definitely should not have said those things of course but Pinkie Pie knew she should have taken Twilight’s concerns seriously, a lesson she seems to forget at times.
That’s another good quality Twilight had, she pretty much always learned from her mistakes and kept them in her mind to this day.
Overall, Twilight was a very logical pony and a pony who was willing to have fun, and that’s what Pinkie Pie appreciated about her.