The film (directed by Bb. Joyce Bernal and 100's Chris Martinez) is about the aforementioned twins Kimmy and Dora. The two represent the duality of mind and heart-- Kimmy is super-smart and runs the family business, but she's ruthless and has no concern for others, and Dora is kind-hearted (almost naive), but her IQ is way below average. The comedy stems from the big differences between the two, especially where they get mixed-up in each other's worlds.