<P> Ted Knight and Nancy Dussault star as respective characters Henry and Muriel Rush , owners of a two - family house in San Francisco , California . Henry is a conservative cartoonist who authors a comic strip called Cosmic Cow . During scenes in which Henry draws in his bedroom , Knight used his earlier acquired ventriloquism talents for comical conversations with a hand - puppet version of `` Cosmic Cow . '' Muriel is a laid back freelance photographer , having been a lead singer of a band in her earlier days . They have two grown children , older daughter , brunette Jackie ( Deborah Van Valkenburgh ) who works for a bank and younger daughter Sara ( Lydia Cornell ) , a blonde bombshell and a college student at San Francisco State University . </P>
<P> Ted Knight and Nancy Dussault star as respective characters Henry and Muriel Rush , owners of a two - family house in San Francisco , California . Henry is a conservative cartoonist who authors a comic strip called Cosmic Cow . During scenes in which Henry draws in his bedroom , Knight used his earlier acquired ventriloquism talents for comical conversations with a hand - puppet version of `` Cosmic Cow . '' Muriel is a laid back freelance photographer , having been a lead singer of a band in her earlier days . They have two grown children , older daughter , brunette Jackie ( Deborah Van Valkenburgh ) who works for a bank and younger daughter Sara ( Lydia Cornell ) , a blonde bombshell and a college student at San Francisco State University . </P>
where did too close for comfort take place
where did too close for comfort take place
San Francisco , California
San Francisco , California