After watching these I came across this list of viewer rated episodes which I have used to add a couple more episodes.
No real plot this season, but some funny episodes.
1 "Slow Tango in South Seattle" Frasier discovers an old acquaintance based his best selling novel on a story Frasier told him in confidence about the romance Frasier had with his piano teacher. The treatment of an adult woman having sex with a teenaged student creeped me out, I wish I hadn't watched the episode.
3 "The Matchmaker" Frasier tries to set up Daphne with his boss, but he's actually gay and into Frasier. This was very funny and not too bad on the treatment of gayness for the 90s.
4 "Flour Child" Niles decides to see if he's up to having a child by parenting a flour bag. Hilarious.
17 "Daphne's Room" Frasier goes into Daphne's room and she gets annoyed. Ok.
20 "Breaking the Ice" The Crane boys spend the weekend ice fishing. Really sweet.
22 "Agents in America, Part III" Shenanigans with Frasier's over-the-top agent playing hardball to get a better contract. Ok.
24 "Dark Victory" Frasier tries to cheer up everyone with a party but they're all too down. Ok.
The main continuing plot for the next two seasons is Niles and Maris's marriage breaking down.
1 "She's the Boss" Frasier gets a new hardball female boss Kate. I really like her as a character and she comes up a bunch.
3 "Martin Does It His Way" Martin character piece, I liked it.
5 "Kisses Sweeter Than Wine" Shenanigans as Frasier tries to make his house look nice. Amusing and introduces a major love interest for Daphne.
6 "Sleeping With the Enemy" Frasier and Kate get into a labour dispute and end up having sex.
7 "The Adventures of Bad Boy and Dirty Girl" Kate and Frasier try to navigate the complex mess they're in.
8 "The Last Time I Saw Maris" Niles and Maris break up, very important!
9 "Frasier Grinch" Cute Christmas episode about Frasier and his son.
10 "It's Hard to Say Goodbye if You Won't Leave" End of the Frasier and Kate arc. Ok.
13 "Moon Dance" Really cute Daphne/Niles episode.
14 "The Show Where Diane Comes Back" Frasier's old fiance from Cheers comes back and they work through their issues. I never saw Cheers but I liked this well enough.
16 "Look Before You Leap" Mildly amusing shenanigans with everyone.
22 "Frasier Loves Roz" Roz gets the mistaken impression Frasier is in love with her. Cute.
24 "You Can Go Home Again" Flashback to Frasier's start at the station.
And now to keep watching season 4!