Hey, even if it's not quite the answer she's looking for, it's still a very sweet one. And she does get what he's trying to say - and even kind of agrees with it, even though Madoka wouldn't call it magic. But she definitely understands the use of seeing everyday things as pretty.

So she smiles at him, just a little bit.

".. It seems like you really enjoy life, sir." Which is a good thing! If you're able to enjoy stuff like that and even call it magic, surely you must be pretty happy in life. And Madoka would like to see everyone as happy as possible.