Will Ferrell loves his goofball topics and losers (newscaster, basketball player, ice skating champs) often based in the 1970s. But in “Step Brother” he sinks to an all-time lovable low as a 40 year old mama’s boy, Brennan, who still lives home with his mother (Mary Steenburgen). On the other side of town, another forty year old, Dale (John C. Reilly) lives with his father (Richard Jenkins) so it seems obvious the parents would find themselves a match made in heaven. After the wedding, the usual (and then some) sibling-rivalry begins, until (of course) the two find some connection that makes them instant best friends. This occurs after Ferrell is instructed never to touch Reilly’s drum set, but he does, and with body parts you have to imagine. The plot gives new meaning to the words Man-Child but beyond that, it taps into every single thing a boy in middle school might say or do, to another, but at the same time with the usual fart, toilet and in this case, some new all time highs (or lows.) Adam Scott plays the perfect evil brother to Farrell coming off as Tom Cruise and looking a little like him, too. “Step Brothers” is not as bad as you might suspect probably because it’s helmed by Judd Apatow (producer) and directed by Adam McKay (Talladega Nights) though it feels more “Farrelly Brothers” than “Knocked Up.” The beauty of this one is how Ferrell and Reilly really seem to enjoy themselves with their shocking one-liners, nasty cursing, whining, hitting and slapping. It’s one of those “Dumb and Dumber” style American comedies that has a little more “umph!” than the comedies of recent summers. Two tiaras