Highsmith (Samuel L. Jackson) and Danson (Dwayne Johnson) are a pair of invincible and perfect partners, super elites in the New York Police Department, and idols of police officers. Compared with the two, Allen (Will Ferrell), who looks like a fool, and Terry (Mark Wahlberg), who is good at skills but irritable, are low-level police officers. In addition to helping old ladies cross the road or persuading them to fight, they have almost nothing to do. An accidental opportunity allowed them to replace their idols, and the two naturally would not let go of this opportunity to come forward, but the two have different personalities and work styles are even more diametrically opposed... In the end, can this pair of brothers successfully complete their tasks and let everyone look at them with admiration?