Sam and Simon are two friends who are trying to do interesting things with their lives. Sadly, life keeps throwing boring things at them instead, such as the need to earn a paycheck, hack the monkey impulses of their own brain chemistry, and occasionally do some exercise (because otherwise they'll end up FAT and ALONE and also DEAD, apparently).
Sam and Simon compare notes about how to be more awesome at the boring stuff, so that they can do as little of it as possible. They record these conversations and put them up on the internet. Think of it as a productivity podcast for people who hate productivity podcasts.
This often leads to rambling reflections about how the world is changing and what any of it's for, really.