It seems CBS has "broken with precedent" and allowed an "issue" ad to air. The ad features James Dobson of Focus on the Family Networks and addresses the "issue of life." It features Heisman trophy winner Tim Tebow and his mother, who carried Tim to term despite her doctor recommending an abortion.

The ad doesn't mention the word abortion but the pro-life message is clear, according to Perle.

Of all the ads that run during the Super Bowl, this is hardly the one I would be worried about as being inappropriate or controversial.

Ads that glamorize drinking and use sexually provocative themes are more along the lines of the ones I'd be prone to find distasteful -- especially for children to view.

Everyone talks about Super Bowl ads as being more entertaining than the game itself. I don't entirely disagree, depending on who's playing on the gridiron. The multi-million dollar marketing campaigns are watched with a critical eye around the world. It makes me wonder, are we that hard up for entertainment?

But then I also get annoyed with people who think EVERYONE watches the Super Bowl with their young children. Do most families sit down to watch this event together. What about you and your family? Personally, if it's not the Steelers, I couldn't care less. Although, for the record, I like Tony Dungy and will be rooting for the Colts!

— — — Nonetheless, Perle makes a good point that "ads make a huge impact on our kids." She offers some ad-proofing tips that are worth mentioning. These are good tips for any time, not just the Super Bowl.

She states:

"Kids under 7 may not understand that an ad's purpose is to sell them a product rather than entertain them. You can point out that the ads they see during the Super Bowl are really meant for grown-ups. Ask them what they think the ads are selling. Sometimes they won't even know. And hit the mute button for alcohol ads or spots with violent content. Neither are age-appropriate.

"Share some facts. The food and beverage industry spends more than $10 billion targeting children and youths though TV ads, coupons, contests, public relations promotions, and packaging. And 80% of the TV commercials are for fast food, candy, cereal, and toys.

"Give your kids some ad-proofing decoder tips: Ask them who they think created the ad and why they're sending the messages they are. Who makes money from the ads? What tricks do your kids think were used by the advertiser to make them want to buy the products being promoted? Does the ad use a favorite celebrity? Does it have some feelings associated with the product -- like happiness? What isn't the ad telling them? Calorie count missing? Alcohol illegal for people under age 21? The featured video game costs a mint?

"Distinguish fantasy from reality. How many calories are in that jumbo burger and soda and those extra-large fries? How many hours of exercise would it take to burn those calories off?

"When it comes to 'issue ads,' if your kids are too young to understand -- hit that mute button. But if they're old enough to talk about the issues, make sure that they're learning about your perspective and values from you, not getting secondhand opinions from the media or uninformed kids on the playground."

I definitely second that last statement. But I don't think the Tebow commercial is the one I'll be muting.