Two lifelong friends, Zack and Miri, are strapped for cash and struggling to keep their heads above water. Living together in a rundown apartment in Pittsburgh, they grapple with overdue bills and imminent utility cutoffs. Their financial woes reach a breaking point when, after their water and electricity are shut off, they attend their high school reunion, which only serves to highlight their failures compared to their more successful peers. Desperate for a quick solution to their problems, they hatch a plan that is as unconventional as it is potentially lucrative.

The duo decides to produce an adult film, naively believing that this will solve their financial struggles while assuming it will not affect their platonic relationship. They recruit a crew from their eccentric friends and set out to make the film despite having no experience in the adult entertainment industry. The venture leads them on a series of humorous and awkward encounters as they try to balance their newfound roles as amateur adult filmmakers with the preservation of their friendship, all while navigating the complexities that come with venturing into such a controversial line of work.