Burrows wasn’t the writer, the Charles bros were.
> Three men developed and created the Cheers television series: Glen and Les Charles ("Glen and Les") and James Burrows, who identified themselves as "two Mormons and a Jew."
> The original idea was a group of workers who interacted like a family, the goal being a concept similar to The Mary Tyler Moore Show. The creators considered making an American version of the British Fawlty Towers, set in a hotel or an inn. When the creators settled on a bar as their setting, the show began to resemble the radio program Duffy's Tavern, originally written and co-created by James Burrows' father Abe Burrows. They liked the idea of a tavern, as it provided a continuous stream of new people, for a variety of characters.
> Early discussions about the location of the show centered on Barstow, California, then Kansas City, Missouri. They eventually turned to the East Coast and finally Boston. The Bull & Finch Pub in Boston, which was the model for Cheers, was chosen from a phone book. When Glen Charles asked the bar's owner, Tom Kershaw, to shoot exterior and interior photos, he agreed, charging $1.
Like 12 people in a writer's room may contribute to an episode fairly equally, but only one person's name is semi-randomly chosen as the official writing credit.
I served my LDS mission in Nevada. One day, while tracting, we knocked on the door of the Charles brothers' parents. One of the sons' Emmys sat on the cable box on the TV.