It’s almost game time, and wherever you watch Super Bowl XLVIII, we know that just as exciting as a big touch down are the splashy commercials that advertisers spare no expense on to keep you glued to the TV set. A 30-second Super Bowl commercial costs an estimated $4 million as advertisers compete to stand out during the biggest NFL game of the season. Last year's Super Bowl attracted an audience of more than 100 million people around the world.

Big advertising brands use different strategies to make the most-memorable commercial, ranging from shock value to celebrities to controversy. But at the end of the day, what sells more? The cute appeal? Think Budweiser's new puppy love commercial? Or sex appeal? H&M's spot showing retired soccer player David Beckham revealing a lot of skin.

Grab your tissues, because Budweiser may have created one of the cutest Super Bowl commercials in recent memory. “Puppy Love” is about a pup and a horse who become best friends while romantic music plays in the background. Viewers will no doubt adore this simple heartwarming story about connecting, and finding connections, sometimes in the most unusual of places, and with the most unusual of people, or in this case animals.

But how do puppies compete with a nearly naked David Beckham?

The retired LA Galaxy soccer player appears in a new David Beckham Bodywear Spring 2014 ad campaign wearing (spoiler alert: briefs) to promote his new H&M underwear line. 

To spark interest before the big game, H&M shot two versions of the 30 second commercial and left it up to a fan vote to see which one will air during the second quarter of the Super Bowl on Sunday, Feb. 2. Fans can vote until midnight Feb. 1 at H&M's website for either the "covered" or "uncovered" version of the commercial. (Beckham wears briefs in both versions.) 

Which Super Bowl commercial is your favorite? Tell us in the comments section.