Like STRIPES (1981; see review elsewhere), I was too young to catch this adult comedy  best-known today for being former actor Howard's sophomore directorial effort and for providing Michael Keaton with a star-making role. To be honest, I am rather ambivalent towards Howard's supposed talent as a film-maker: well-suited to light-hearted, life-affirming fare such as this, SPLASH (1984) and COCOON (1985), he has regrettably failed to convince when tackling more serious subjects. Anyway, this was certainly an auspicious beginning: an original, if not exactly credible, premise wherein two morgue attendants (mild-mannered Henry Winkler  Howard's ex-buddy from his HAPPY DAYS TV series  and charismatic Keaton) decide to turn their literally inert shift into a booming call-girl business! Keaton's uncontained exuberance here may have lead to his getting the title role in BEETLEJUICE (1988) but nonetheless comes across as essentially overstated; Winkler though, miles away from his iconic and ultra-confident Fonzie character, is wonderful and he is matched by Shelley Long (of CHEERS fame, hence another established TV performer trying to break into movies) as the call-girl abused by customers (after her pimp is flamboyantly 'executed') who seeks comfort in the arms of neighbor Winkler (himself engaged to a neurotic woman dominated by strict parents). For all the seediness on display (involving partying in morgues, courtroom exhibitionism and exclusive sex clubs), the film proves a generally agreeable and entertaining ride  faltering only on occasion due to overlength (106 minutes). Consequently, there are plentiful felicities throughout (not least an early rendition of the Burt Bacharach/Rod Stewart song "That's What Friends Are For") in the way of situations (notably a running-gag involving Winkler being chased by a hound let loose in the corridors of his apartment building) and dialogue (particularly when, ending up in prison and being accosted by a murder-happy cellmate, Winkler sarcastically thanks Keaton for having made possible his acquaintance with Peter Lorre's son!). Joe Spinell has a small role towards the end as the slimy manager of the swank brothel to which Long relocates after her association with Winkler and Keaton is disrupted: the latter happens to work at the same joint as a towel-boy(!), while the former follows her there on summing up the courage to finally express his love. By the way, a pre-stardom Kevin Costner can be glimpsed during the party-in-the-morgue sequence!