Two summers ago, TALLEDEGA NIGHTS: THE BALLARD OF RICKY BOBBY showed the comedic power capable of the team of actor and co-writer Will Ferrell, director and co-writer Adam McKay, and actor John C. Reilly. The trio’s most recent film, the R-rated STEP BROTHERS, displays the vulgar and hilarious greatness the three men can achieve together when the PG-13 restrains are taken off, and are given free-range to be as crude and odd as they want in the name of comedy.

STEP BROTHERS’ story is as simple as it gets; despite being forty, or close to it, the immature Brennan Huff (Ferrell) and Dale Doback (Reilly) still live at home, refusing to grow up and actually live their lives. Very early in the film, Brennan’s mom (a still striking Mary Steenburgen) and Dale’s Dad (Peter Jenkins) meet and get married, making Huff and Doback stepbrothers, and since both are reliant on their parents for money and shelter, roommates. The simplicity of the story here is very welcomed as everyone involved in the creation of the film realizes that Ferrell and Reilly together in the same area is going to produce laughs, and the comedy pair does not disappoint delivering many great one-liners, along with several hilarious visual gags.

Frequent collaborators, Will Ferrell and Adam McKay, wrote the film’s screenplay, which based on a story created by the two men and John C. Reilly. STEP BROTHERS is definitely Ferrell and Mckay’s most adult venture together, with the film’s jokes often being naughty and the F-word never being too far from the characters’ lips. Before the film is over, the boys measure their male units and learn they are the same size, Dale talks about the possible spell his “ball pubes” could have over his step mom, and, of course, testicles are rubbed on a drum set. Let’s be clear though, I did not write that last sentence with a bit of contempt, but rather with a smile on my face and admiration for STEP BROTHERS’ hilarious crossing-the-line sense of humor.

Thankfully the film’s raunchy comedy juice never runs out or really even gets low. The film’s consistency can largely be attributed STEP BROTHERS’ basic premise and lack of unnecessary large plot points or changes that would only get in the way of Ferrell and Reilly working their awkward comedy magic. Sure, things do occasionally change for the film’s protagonist, but these mild obstacles only occur to give Brennan and Dale another opportunity to act hilariously inappropriate, such as when they go to job interviews put together by Dale’s father dressed in tuxedos, and says things that I’m sure have never been spoken in any interview throughout the history of time. Brennan and Dale’s extreme attempts to sabotage the selling of their parents’ house when they learn of their parents plan to retire and sail around the world without them involve the use of Nazi uniforms, and Dale wearing corpse make-up, and are just another example of a minor plot point existing so the boys can be at their politically incorrect best.

It is not just the two leads, but rather STEP BROTHERS’ entire cast that happily embraces the film’s fantastically droll sense of humor. Adam Scott is clearly having fun playing Brennan’s over-achieving smug brother, Derrick, as Scott is equipped with a creepily perfect smile and a way of speaking that makes you think this guy would totally marry himself if he could. Richard Jenkins coming off an Oscar worthy performance in THE VISITOR has one of the film’s funniest moments when he talks about his boyhood dream of being Tyrannous Rex, complete with hand and neck movements. Kathryn Hahn as Derrick’s unhappy and secretly crazy wife shows that the film’s men aren’t the only ones capable of delivering memorable off-color comments. While Ferrell and Reilly rightfully own most of STEP BROTHERS, the other cast members show they are perfectly capable of keeping up with these demented boys when their number is called.

Co-writer and director, Adam McKay has the sense to usually stand back and capture the chemistry and humor of his two leads, but he does occasionally display a comical musical or visual nugget. The use of epic symphony music when Brennan sees Dale’s coveted and off-limits drum set is always worth a few chuckles.

Some will find STEP BROTHERS to be vile and unfunny. Yet, many audience members, especially those who are fans of TALLEDEGA NIGHTS, will find themselves laughing throughout this very R-rated adventure courtesy of the comedy talents of Ferrell, McKay, and Reilly operating at their most twisted level.