There are plenty of commercials that come across my desk, but the new ad from Foot Locker featuring James Harden and Russell Westbrook of the Oklahoma City Thunder edges into the lead for the best spot of the year.

The premise of the spots the shoe and apparel brand put together, with the ad firm BBDO, is that NBA stars go to great lengths to protect the gear they buy from Foot Locker.

The spot, called "Tear Away," is executed to perfection.

Is it the best ad as far as making you want to buy your gear at Foot Locker? Maybe not. But as far as pure fun goes, it's a great laugh.

For what it's worth, Foot Locker also has a spot with Carmelo Anthony debuting today that is also worth a look.