In this court case, the acceptance of a guilty plea is considered magical:
"Short of uttering the magic words, 'I accept your plea of guilty,' the district court could have done nothing more to make it clear that it was accepting the defendant’s plea."
--United States v. Arami, 536 F.3d 479, 482
(5th Cir. Tex. 2008)
(From the book Sleight of (Learned) Hand.)