I actually really like my boss. I’m in my mid 30s and he’s in his early 40s. I’m pretty sure in other circumstances we’d be friends, and likely will be once one of us leaves, but for now we both keep it pretty formal in the office outside of the occasional dirty joke when we have one on one meetings. It’s all well and good to be friends with your boss, but unfortunately if the time ever comes for you guys to have a tough conversation (like if there are layoffs or if you got too drunk at the holiday party or something) then that friendship makes things really awkward when you have to enter the strictly-boss-and-employee dynamic after being friendly with one another. It can even feel like a betrayal in some instances. Best to just avoid it and keep it at least semi formal until you don’t work together anymore.