The ACM Awards 2012 saw Taylor Swift named Entertainer of the Year for the second year in a row, though the country sensation also found herself topping the evening's 'Best Dressed' lists. Swift arrived at the event looking elegant in a J. Mendel gown, which most fashion critics approved of.

The Washington Post commented, "Perhaps the sleek, sophisticated look is the new face for T. Swift, who also ditched her typical expressions of shock during her acceptance speech", though they also praised Jennifer Nettles of Sugarland for her neon pink Max Azria gown, saying it was "light and flirty, and perfectly on trend with the bright hues emerging this season". Elsewhere, Martina McBride got the thumbs up for her Georges Chakra mini, with the Post commenting, "The coral stone detailing added a fun layer to the dress, which MCBride smartly paired with nude pumps". For Time Magazine, it was Carrie Underwood who won the fashion stakes, saying, "Underwood - a dual nominee - showed some leg in a strapless Abed Mahfouz couture chiffon gown. But don't worry, unlike Angelina Jolie's Oscar pose, Underwood's was so understated that it probably won't be getting its own Twitter account".

As for the best dressed couple of the evening, Nicole Kidman and husband Keith Urban won praise for playing it safe with a L'Wren Scott creation and black suit respectively.