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I have used it, and it did work. I went from unrooted to rooted in about 1 minute, and that includes going to the site, sideloading the apk, and clicking the root button. Amazing. Especially in light of the fact that my device, an LG LS-740, is new on the market and “traditional” rooting methods had not been working for people a week or two ago when I was reading about the issue on some dev forums. It was the easiest rooting experience I’ve ever had, by far.
Here is the bad news though - Towelroot makes use of a Linux kernel flaw (Android is Linux based) that was just discovered in early June. While Towelroot does exactly what creator George Hotz says it will and simply exploits the flaw to achieve root, it is possible that others with less pure motives could use it as a security exploit. As far as I know, this has not happened. Just make sure your settings allow installation from trusted sources only and after you root be sure to install SuperUser to grant/deny permissions to software seeking root access.
The flaw is present in Android 4.4 and earlier, so you should be able to use Towelroot on most devices, although Hotz says that some Motorola and HTC devices block the exploit.