The heartfelt friendship between Walt and Luke gave viewers a gut punch of emotions that they were not expecting. In their short-lived, simplistic time together, the two truly mean a lot to one another.
First introduced in the Season 2 episode "Boys' Night," Walt is seen as angry and unpleasant by much of the Dunphy clan. When Luke decides to wander over to retrieve the family's one and only baseball, he learns that his neighbor, while a little grumpy, isn't all that bad. The initial concern from Luke's parents is squashed once Walt himself comes over with a gift while also pointedly telling them he was once a firefighter and would never harm Luke. From there, he is accepted as a family friend, playing video games and gardening with Luke and even sharing some fun moments with Phil (Ty Burrell).
Upon learning of his death in Season 3's "The Last Walt," Luke initially doesn't seem all that upset by it, even snagging Walt's TV to take to his room, but it is revealed later that seeing the television through his window gave him comfort knowing Walt was there. Luke and Walt have a special friendship in which neither flawed character judges the other for their outward appearance as much of the world had. And thanks to that, Walt and his wholesome relationship with Luke lives on in the hearts of many "Modern Family" fans.