X transpose X inverse, X Transpose Y, it's the best linear unbiased estimator (B.L.U.E. eh hem), and let me tell you whyyy,

Because ...

ah crap it's been to long, did anybody else learn this song in grad school for econometrics (or similar) when studying Gauss Markov theory?

Here's to Professor Jackson at Auburn for this memory I can never quite remember the second line of, and yet I can never quite forget the whole thing...