Will (Ryan Reynolds) and April (Isla Fisher) bet whose cigarette brand smokes longer, kindling a movie-length, off-and-on romance. Each character smokes a detailed mock-up of an actual brand: Will smokes 'Marley' (Marlboro, an Altria brand) and April smokes 'American Eagle' (American Spirit, a Reynolds American brand). The shop where the smoke-off begins features several PepsiCo brands. The scene also features beer and credit card logos. New York State taxpayers subsidized the film.