Having just graduated from college, Samantha Phelps (writer/producer Margaret Keane Williams) plans to live it up in the big city with best friend Vicky (Jessica Piervicenti) who works at a public relations firm. She hedges all of her bets on an interview at an advertising agency owned by a business acquaintance of her father (Matthew L. Imparato). When she doesn't get the job due to her inexperience, she is unable to move in with Vicky who must seek out another roommate. Despite a college education, Samantha finds it difficult not just to find an entry-level job in her field of interest but even a minimum wage job appears hard to come by. Forced to move back home, Samantha reluctantly takes a job at a friend's father's ice cream parlor which leads to embarrassing encounters with old school friends who are just as bitchy now as they were back then. Samantha falls in with high school's former "screw crew" - those popular kids who lost their virginity the earliest - including popular Chris (Chris Conroy, BENEATH) - but also strikes up a relationship aspiring filmmaker Dean (Doug Roland, CHILLING VISIONS: 5 SENSES OF FEAR) who is currently in the business of pirating big movies not yet released. Meanwhile, Vicky goes through the hell of trying to find a roommate, eventually settling on seemingly together freelance writer Bridget (Christine Cartell) who quickly proves to be anything but. Discovering from Dean how lucrative the movie piracy business can be, Samantha proposes a shady scheme to Vicky involving the new Judd Apatow film that will solve both of their problems.

Although not a particularly profound or ambitious film, aspects of WET BEHIND THE EARS may indeed resonate with those who graduated from college and came to feel like they were actually qualified for nothing when they hit the job market (including scenes of Samantha being patronized at the ice cream shop by people she went to high school with who are better off or simply have the upper hand temporarily as customers). Samantha resents being seen as a "wet behind the ears kid" - which she is, as her "sell out" (i.e. employed) brother (Michael Giese) not-so-sympathetically points out - and she balks at taking a job not related to advertising (and it seems that the only reason she does is to get out of the house). Dean tells her that "It's a do-it-yourself world now" but there seem to be no repercussions, only serving to resolve Samantha's part in Vicky's apartment dilemma (the broadly comic scenes of which feel like padding to the main story despite Piervicenti's very engaging performance and some amusing turns by the various eccentrics she interviews and the ones Bridget takes to bed). The risk Samantha takes at the end seems more than a little foolhardy considering how hard it was to find a job before, but Williams - who at first seems like a Kristen Chenoweth clone - remains a likable lead and the film can still play as a harmless comedy.