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Brennan (Will Ferrell) and Dale (John C. Reilly) may look life full-grown men, but they're actually overgrown boys.

Brennan still lives with his mom, Nancy (Mary Steenburgen), and dreams of success as a singer — but is particular about who gets to hear him.

Dale still lives with his dad, Robert (Richard Jenkins), and aspires to be a drummer — but becomes furious at the thought of anyone else touching his kit.

Things get complicated when Robert marries Nancy and brings her — and Brennan — into his home. Brennan and Dale aren't prepared to share a roof, much less a room. And they're not exactly subtle about expressing their mutual dislike.

Let's just say the drum kit is in jeopardy.

"Step Brothers" reunites Ferrell, Reilly and director Adam McKay, whose comic chemistry paid off big-time with the 2006 NASCAR comedy "Talladega Nights." Working from a screenplay that he wrote with Ferrell (with story input from Reilly), McKay delivers a comedy that's just clever enough to render its lapses into bad taste — such as Brennan's encounter with dog poop — excusable.

Ferrell, whose films range from the sublime ("Stranger Than Fiction") to the unnecessary ("Bewitched"), is thoroughly entertaining as the clueless Brennan. Reilly, an indie-film veteran whose 2007 showcase "Walk Hard" failed to generate much traction at the box office, makes Dale unexpectedly likable.

And Jenkins, who was terrific as the departed dad on HBO's "Six Feet Under" and has garnered raves for his performance in "The Visitor," offers a master class in escalating exasperation.

On its own terms, "Step Brothers" is hilarious. But it's a shame that the filmmakers didn't have more faith in the audience. Why resort to gross-out tactics when your premise is strong enough to allow for a more sophisticated approach?