One of the most confounding things about following the non-marquee categories at the Oscars is that not every category operates by the same rules. For example they released the super long eligibility list for Best Documentary Feature but not the super long eligibility lists for the live action shorts. To further complicate matters, this doesn't seem to be the same strategy each year.
Tim recently shared the finalist list for Best Animated Short nominations and now we have the ten Live Action hopefuls from which Academy members will nominate three to five. I personally hate it when categories have a fluctuating amount of nominees. Commit AMPAS! There's no excuse for it really in short films since there are thousands made each year and certainly at least 5 of them would have to be great.
10 FINALISTS FOR BEST LIVE ACTION SHORT
Aquel No Era Yo (That Wasn’t Me) Esteban Crespo (Producciones Africanauan)
The always heartwarming topic of child soldiers. I honestly can't deal with these films and is it just my imagination or is there one on this topic every year in the shorts categories? It's just too overwhelmingly tragic for me.
Avant Que De Tout Perdre (Just before Losing Everything) Xavier Legrand (KG Productions)
a woman and her kids, who have pretended to go to school, are in a desperate rush. But to where and from what?
Dva (Two) Mickey Nedimovic (Filoufilm Dani Barsch)
A Serb and a Croat step on a landmine simultaneously as they attempt to kill each other and realize their lives are now intertwined. I don't know how you sustain that for nearly half an hour but maybe they can!
Helium Anders Walter (M & M Productions)
A sick boy in Denmark hears magical stories from a hospital janitor
Kush Shubhashish Bhutiani, director (Red Carpet Moving Pictures)
a teacher protects her sikh student from riots on a field trip
Pitaako Mun Kaikki Hoitaa? (Do I Have to Take Care of Everything?) Selma Vilhunen (Tuffi Films)
A comedy about a family who wakes up late on the morning of a wedding
RECORD/PLAY from jesse atlas on Vimeo.
Record/Play Jesse Atlas (Collaboration Factory) - complete film embedded above
For what it's worth, Focus Features is planning to adapt this sci-fi tinged short about a mysterious walkman that can transport you to the recording into a feature length film.
Throat Song Miranda de Pencier (Northwood Productions)
This one is about an Inuit woman with an abusive husband and a circle of supportive friends she finds.
Tiger Boy - Official Trailer [HD] from goon films on Vimeo.
Tiger Boy Gabriele Mainetti (Goon Films)
a young boy won't take his favorite wrestler's mask off.
The Voorman Problem Mark Gill (Honlodge Productions)
Martin Freeman stars as a man interviewing a prisoner (Tom Hollander) who claims to be God
WHICH DO YOU THINK HAVE THE BEST SHOT?
UPDATED CHART
Best Shorts, Animated Feature, and Documentaries
Tuesday, May 9, 2017 at 7:40PM 
LGBT titles on Netflix are tricky – how to see cute boys, feel all fuzzy and yet be artistic? Enter last year's critically acclaimed LOEV, which breezed its way onto Netflix everywhere last week. LOEV, Sudhanshu Saria's dreamy and offbeat romance from India was both a critical and audience favorite of the festival circuit in 2016. 
