The 'Home Alone' actor insists there was nothing ''weird'' about the bond he had with the 'Thriller' hitmaker and he'll always be thankful that the King of Pop - who died of acute Propofol intoxication in 2009 - ''reached out'' to him when he shot to fame at the age of just 10.
Speaking to Michael Rosenbaum on his 'Inside of You' podcast, he said: ''He reached out to me because a lot of things were happening, big and fast with me and I think he identified with that.
''At the end of the day, it's almost easy to say it was weird or whatever, but it wasn't because it made sense. At the end of the day, we were friends...
''For me, it's so normal and mundane. I know it's a big deal to everyone else, but to me, it was a normal friendship.''
When the host pointed out there was a 22-year age gap between the two of them, Macaulay insisted he was a ''peerless person'' and no other children he knew could relate to his experiences.
He said ''Nobody else in my Catholic school had even this much idea of what I was going through and he was the kind of person who'd been through the exact same frickin' thing and wanted to make sure I wasn't alone.''
He also praised the 'Beat It' hitmaker as ''hilarious, sweet and funny'' and recalled how he used to enjoy making prank calls.
He added: ''He was f**king hilarious. He was charming, f**king funny, silly.''
The 38-year-old actor also reflected on the volatile relationship he had with his own father, Kit Culkin, who he said was a ''mean b*****d'' who should never have had children.
Macaulay - who is the third of seven children - said: ''He was a complicated man. Honestly, he was a mean b*****d. He really shouldn't have been a father, to be honest.''
The 'My Girl' star admitted he was hit with a switch, belt and even a spatula by his parents, and said his dad was never a loving person.
He added: ''The word proud never came across his lips.''
Macaulay hasn't spoken to his dad in around ''23 years'', though Kit attempted to reconnect around 20 years ago.
However, the star isn't upset about the estrangement.
He said: ''It's the way it's supposed to be.
''Here's the thing, I love me man, I think I'm frickin cool and awesome, I wouldn't want to change a thing. I'm happy.''
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