Hidden beneath all of the crude comedy is the message that if you take a hard look at your life, you'll see areas that need improvement and should take the opportunity to better yourself and love your family and friends.

Some slapstick scenes involving Dave/Mitch and twin babies. When Mitch is stuck in Dave's body, the twins end up wielding a knife, almost sticking their hand in a blender, etc. Mitch also encourages Dave's young daughter to "solve all your problems through violence," so she hits her ballet bully. Pregnant Tatiana gets very angry at Mitch and pushes him on his back and threatens him. The guys have to run away from mall security when they pee in a public fountain.

Nudity in several scenes, including a graphic soft-porn movie shoot and a sexual proposition from a woman in late-term pregnancy (viewers see her nearly full frontal, and the baby visibly moves her third-trimester belly). Dave masturbates while in Mitch's body, and both men seem fascinated with the quirks of each other's bodies (Dave has an extra testicle). While in Dave's body, Mitch sees his wife nursing her baby and, later, undressing and then sitting on the toilet while wearing an open robe that shows her breasts. Another woman strips down to her thong and bra and climbs on top of Mitch, but they don't have sex. Candid, potentially vulgar conversations about sex, adultery, sexual positions (they all have humorous names), and experience.

The first word Dave utters is "f--k," and that sets the tone of the movie. There's not a sentence of dialogue that doesn't include a curse word; even conversations with children include questionable language. In addition to the countless F-bombs, there's "s--t," "a--hole," "p---y," "bitch," "d--k," "whore," "t-ts," "balls," "damn," "hell," "goddamn," and more.

Product placements aren't distracting, but the guys spend a good deal of time in Dave's Range Rover and Mitch's Fiero.

Mitch is an avowed pot-head, so bongs, joints, and other marijuana paraphernalia are shown regularly. Mitch even smokes a joint while driving. The guys also get drunk more than once -- doing shots -- and there's drinking during a few dinner party and date scenes.