Yes. I take it regularly. Definitely recreational value but not everyone achieves euphoric/desired state. Therapeutically I take 40 mg tid. This is in combo with other GABAergics/benZos/alcohol. Definite synergy with these drugs, for me. I have no side effects besides sometimes nodding out.
Now on very high doses BEWARE!!! I attempted to achieve a GHB type high and took roughly 300mg with barely a tolerance. I passed out and woke up feeling decent. Went to the bathroom and washed my face. Looked in the mirror and BAM. I fell asleep standing up smashed my head cracking the sink & fell back into the shower ripping the shower curtain assed out, legs up out of the tub. I continued to stand, still feeling good and like everything was normal and not at all odd, continuing the cycle until my girlfriend snapped me out of it.
My next high dose attempt I fell out on my face after a very high dose and a shot of heroin, being found, violating parole and maxing out. But that was just Russian roulette.
Doses nearing 40-80 diminish my anxiety, give me a nice coZy baby Benzo feeling, & especially with Gabapentin give me a very positive mood.
I'm kinda rushing so this is not as an in depth reply as I'd like to give. Maybe later.