Andy Sargentee (Jeff Bridges) is an unemployable dreamer in a small town who decides that the only way to succeed is to produce a low-budget amateur pornographic film. To this end, he enlists his friends to invest in and help make the movie using whatever local talent and resources they can scrape together.
The spanking scene
Mattress store owner Veronica (Fiona Hunter) and her employee Ellie (Judy Greer) are hired to perform a lesbian sex scene that is filmed after hours at the store. (We see this sequence as Andy and his crew screen the raw footage filmed that day.) Both girls are extremely enthusiastic and jump around and cavort on the mattresses wearing skimpy underwear. Veronica gives Ellie a brief, over-the-knee bare bottom hand spanking (F/F, a close-up shot that may have used a body double). This is done in a light and playful manner.