By David Gordon

Even the poster was deemed too risqué. However, Kevin Smith’s newest film “Zach and Miri Make a Porno,” isn’t nearly as risqué as I imagined.

The film, originally given an NC-17 rating before appeal, is no doubt as filthy as it gets, but it’s not dirty. That is to say, there are scores of sexual jokes and puns, but there’s little nudity (when there is, both male and female genitalia are on display in full force). The jokes are incredibly funny, but the meat of the story, the love story between Zach and Miri, is much too predictable.

Zach and Miri (Seth Rogen and Elizabeth Banks) are losers. They’ve lived together since they graduated high school; he’s a barista at a Starbucks-like coffee place, and we don’t know what she does. Neither of them make enough money to keep their lights, heat or water running (and whatever money they do make go to sex toys they buy online).

At the high school reunion, they discover that the partner of the high school football player (remarkably memorable cameos by Justin Long and Brandon Routh, respectively) is a gay porn star. This gives Zach and Miri the bright idea to make a pornographic film of their own to pay their bills.

Their original idea is “Star Whores,” but the space they’re using is torn down. They then decide to make a different movie using the coffee shop, an idea no-doubt based on Smith’s making “Clerks” in the convenience store where he worked. In the midst of this, Zach and Miri realize their true feelings for one another.

The subplot is cliché and the film has a halfway satisfying non-ending. But the jokes (none of which can be mentioned in print) more than make up for this.

The acting is solid, as well. Rogen has made a career of playing the loveable loser, and by now, he’s got the persona down to a “T.” Banks is much too pretty and classy to play the loser, and their relationship is largely unbelieveable. It would be like if the head cheerleader was BFF with the resident stoner.

Former porn star Traci Lords is in the cast as Bubbles (you can only imagine to what this refers.) Craig Robinson, best known for “The Office,” is also jaw-droppingly hilarious.

The best moments come when he’s auditioning women to star, and when the assembled group are posing for press shots for “Star Whores.” Sex toys are used as lightsabers, R2-D2 has a pair of testicles. And it doesn’t get any better.

Grade: A-