So here's my own opinion about this movie..
Seeing as this movie has been mentioned a lot in this thread, I really did not like Superbad. Hate on me all you want, but I felt like I was just watching the last month of high school all over again. Sure, I didn't have friends who drew dicks all the time, or a friend who wore vests and got to chill with cops all night. But the stuff they said has all been said before. I was bored and pissed off during Superbad. I didn't mind Talladega Nights and I've seen Anchorman too many times to even like it anymore.
I went in to Step Brothers knowing it was going to be fucking ridiculous. Hardly any story line, and just absurd one liners. And that's all it was. If you go in there thinking it's going to be anymore than that, I don't think you will like it. But if you just want to laugh and keep an open mind, go see this fucking movie. I laughed during about 98% of it. They say everything you wanted to say to your parents, but didn't. Holy shit, just typing all this out makes me want to go see it again.