I don’t know whether any part of The Muscles in Our Toes is meant to be taken seriously. I don’t even know why The Muscles in Our Toes is called The Muscles in Our Toes. All I know is it was funny. And that’s saying something.

The Muscles in Our Toes (a new play by Stephen Belber now playing at the El Portal Forum Theatre) tells the story of a group of old high schools friends meeting up at their 20th year class reunion. They ask themselves the inevitable reunion questions: “Where did the years go? What happened to my dreams? Is this really the life I foresaw for myself? Is it too late to do something meaningful?” These are natural questions that everyone old enough to remember the Reagan administration can relate to.

However, these innocent questions lead to absurd results when the guys discuss how to respond to the kidnapping of one of their classmates by Chadian terrorists. Male bravado and a few too many “G&T’s” lead to a hilarious game of one-upmanship that dominates the one-act play. As ridiculous as the plot becomes (and it becomes mighty ridiculous), one cannot help but laugh.

While a subtle script demands subtle performances (think All in the Family), the converse is not always the case. Absurdity is often enhanced by a lack of affect. Director Jennifer Chamber avoids the pitfall of equating inanity with mayhem. In fact, the more over-the-top the material is, the more balanced the delivery needs to be (consider the deadpan delivery of a show like Murphy Brown). Balance is the secret to comedy. If a character goes off the deep end, it’s mildly humorous. What makes it truly comedic is the reactions of the other characters. Muscles does an excellent job taking the audience to the edge without quite going over.

The ensemble cast is eminently qualified, particularly Al Espinosa as ringleader Dante. Daniel Milder, Bill Tangradi, Michael Benyaer, and Keith Ewell play the other co-conspirators who take turns each wading briefly into the waters of lunacy, forcing his friends to either help him out, or be dragged in with him. Kristen Lee Kelly is hilarious as the only female character, appearing briefly as comic relief (as if the play needs any) and as foil for the men.

The set design of Donna Marquet perfectly captures the generic look of a high school classroom, from the lime green walls down to the linoleum parquet floor. As the characters enter through the same doors that the audience used, music is heard from outside. It is an effective gimmick to give the real feel of a party going on downstairs.

Muscles starts off preachy but fortunately remembers in time that it is a comedy. And as such, don’t expect profound insights or nuanced character studies, just expect to laugh. And, in this day and age, that’s saying something.

The Muscles in Our Toes is performed Thursdays through Saturdays at 8 p.m. and Sundays at 3 pm through June 28, 2009

The El Portal Forum Theatre is located at 5269 Lankershim Blvd. Between Magnolia and Chandler in North Hollywood

Ticket prices: $25.00

Reservations online at www.ovationtix.com or by phone at (866) 811-4111