David, played by Romain Duris, shares a close friendship with Laura (Isild Le Besco), Claire (Anaïs Demoustier), and Gilles (Raphaël Personnaz). Things are proceeding smoothly for the group until an unfortunate event befalls David. Claire, who is sympathetic, goes to visit him and his new baby, Lucie, at which point something unexpected happens. The story that follows bears a resemblance to "Tootsie" from 1982, as “Virginia” begins to appear, and with Claire’s assistance—acting as an odd sort of friend and advisor—David sets off on a path leading to some self-understanding for everyone involved. However, the film loses momentum somewhat later on, when the humorous aspects are overtaken by a plot that feels increasingly forced and unsure of its resolution. Duris seems to be enjoying himself in his role, though, and there's a subtle but worthwhile critique of sexual assumptions and limiting ideas that makes it enjoyable for the most part. Don’t forget—left eye left hand, right eye right hand....!

Source on TMDB