Two struggling idols launch a project to break free from their career slump by creating a musical centered on the universally relatable theme of tickling. They experiment with performances that involve tickling various parts of their bodies, desperately pursuing unique expressions through screams and laughter. Finally, the day of the performance arrives. Moving rhythmically, they tickle their entire bodies, delivering a maddening, captivating act that draws the audience in. However, an unexpected ending awaits. The production possesses an emotional power strong enough to bring viewers to tears, realized with a quality far beyond imagination.