What better role could there be for Reese Witherspoon than that of a sweet but sassy spirit? The new queen of romantic comedies reigns again in “Just Like Heaven,” a touching movie that presents a fluffy love story over a serious undertone.

Witherspoon plays young San Francisco doctor Elizabeth Masterson, who overworks herself in order to earn a residency position at her hospital. Her sister, worried Elizabeth doesn’t have enough of a social or romantic life, sets her up on a date.

She never makes it though. Elizabeth’s life comes to a stop when a traffic accident puts her in a coma for several months. Meanwhile, former landscape architect David Abbott, played by Mark Ruffalo, moves into her apartment.

When Elizabeth’s spirit begins popping up in David’s life, he pathetically attempts to rid the apartment of her opinionated presence. Eventually, he enlists the help of Darryl, played by Jon “Napoleon Dynamite” Heder, an occult bookstore owner with psychic tendencies.

At first unaware of her non-corporeal existence, the two have to figure out why only David, who later falls in love with Elizabeth, can see her.

Even though unrealistic things happen to these characters, their lives are not so unusual. They each fall into their respective slumps in life. Elizabeth is a workaholic, and David has become an alcoholic following his wife’s death two years earlier.

Beneath the humor and romance, the film begs the question of what it means to really live. Both Elizabeth and David are so caught up in work and the past that they can’t actually live their lives.

Although this movie is meant to be a lighthearted look at love, it can also be taken in a more tragic tone. People sometimes become so engrossed in they everyday details of their lives they forget about human fragility. They create their own heavens and choose whether to find fulfillment in the things that really matter or not.

When Darryl informs Elizabeth that she has to take care of her “unfinished business,” she realizes she has been deferring her entire life, including love, until she can get around to it later.

Despite the unbelievable story, “Just Like Heaven” works. It works because the audience accepts the story through its illogical nature. It works because Witherspoon and Ruffalo evoke sympathy for their characters. Mainly, however, it works because the viewers want the film to work.

Even though Witherspoon is a little too well-known for playing saccharine characters, she and Ruffalo bring the right amount of bittersweetness to their roles.

The film’s witty dialogue and endearing characters will leave the audience wanting their own little slice of “Heaven.”

3.5 reels out of 5 reels

“Just Like Heaven”

DreamWorks

Director: Mark Waters

Starring: Reese Witherspoon, Mark Ruffalo, Jon Heder

Length: 95 minutes

MPAA Rating: PG-13 for some sexual content