"The Finishing Touch" (1928), a Laurel and Hardy short made in their last full year of silents, is a damn well near perfect comedy two-reeler, one of their best silents, only bettered by their "The Battle of the Century" (1927) and "Big Business" (1929).The plot is simple enough: Stan Laurel and Oliver Hardy are hired to put "the finishing touch" to a newly constructed house. But around this simple story, the duo perform a series of brilliant slapstick gags that show why they were the best comedy double act ever. The end, with the destruction of the house after a fight with a policeman played by Edgar Kennedy, one of the most memorable of the Laurel and Hardy supporting cast who also had a small (if important) role in the Marx Brother's "Duck Soup" (1933), no doubt inspired the obliteration of the boat at the end of Laurel and Hardy's "Towed in a Hole" (1932)."The Finishing Touch" (1928) is a brilliant silent short that will be enjoyed as much by Laurel and Hardy enthusiasts as by connoisseurs of great comedy.

There is little I can add to the comments offered by the other posters. However, when viewing this film I do see Stan and Babe working on becoming the masterful Babes in the Woods characters we have come to know them. Their timing and interaction is never less than astounding and their fearlessly effective telegraphing of a gag reveals a mastery of their craft that I would argue no other comics have. There was one event that startled me about this film and helped me to appreciate it more. I have been informed by a reliable source that this film is used as a training film at the United States Department of Labor!!!!!!!!!!! What is it used to train people about? The common mistakes that ordinary people make in construction sites or similar situations that place themselves in danger. When film scholars label Stan and Babe as the perfect masters of Reducio ad Absurdum comedy, as they do, perhaps the use this early Stan and Babe effort found itself put to helps prove the point.

Finishing Touch, The (1928) ** 1/2 (out of 4) Laurel and Hardy play finishers who are offered an extra $500 if they can finish a house in one day. The boys set out to make the extra money but soon a nurse (Dorothy Coburn) and a cop (Edgar Kennedy) start getting in their way. This silent short is a rather mixed bag as it features a lot of funny moments but the comedy isn't really ever hysterical but instead just mild laughs. The majority of the film goes for slapstick comedy, which includes Hardy stepping on nails, Laurel tripping over boards and that type of stuff. The cop of course plays the rival to the boys who keeps getting caught up in their madness and taking most of the abuse. Kennedy is quite good in his role but it's actually Coburn who steals the film when she decides to beat up the boys because of how much noise they're making.

This is Laurel & Hardy the way most people like to remember them: as day laborers in denim, hard at work on a construction project which is, of course, doomed. Here they are "finishers" who have promised a homeowner they can complete work on his house for $500. The house happens to be located near a hospital, so a cop and tough nurse must persuade the boys to work quietly. Within this loose framework of a plot the guys are free to wreak havoc on the house, the cop, the nurse, and each other.The Finishing Touch was made early in the L&H partnership, and is enjoyable if you're in the mood for basic slapstick knockabout. There are a lot of great gags here, but somehow this slapstick lacks the deft assurance -- the finesse, if you will -- of their later films with similar setups, such as Hog Wild or Busy Bodies. As contradictory as it sounds, the boys became more expert at portraying ineptitude as they "matured." Later on, too, at least in their best work, the gags seemed to occur spontaneously; here, some of the material feels rather forced. Prime example: Ollie repeatedly swallows a handful of nails due to his insistence on carrying them in his mouth. Now, even in low comedy, you need a more plausible set-up than that. Does any builder carry nails around in his mouth? Having swallowed one mouthful, would he do it again? Ollie is too dumb here. This is the sort of flaw one expects to find in their much later movies from the '40s, when the team was being mishandled by unsympathetic studio hacks. Laurel & Hardy should be simple and childlike, but not moronic.Mr. Laurel comes off best in this film, getting lots of mileage out of his magnificently blank expression. He has two especially nice bits: first, when his awkward attempt to hoist a window frame into position results in the frame gradually falling to pieces; and next, when he frightens himself into believing he's lost one of his fingers. Stan could do so much with moments like that.Also on the plus side, The Finishing Touch offers the sparkling cinematography of George Stevens, as well as several estimable supporting players: Dorothy Coburn as The Tough Nurse, Edgar Kennedy as The Ineffectual Cop, and Sam Lufkin as The Very Unhappy Homeowner. Lufkin figures prominently in the film's spirited finale, when it becomes clear that, despite assurances, the house is not "built like Gibraltar." Lufkin tries to retrieve the paycheck he's given the boys, but they fend him off with ingenuity and vigor. It's the best scene in the picture, a warm-up for the crazed Grab-the-Deed routine in L&H's 1937 masterpiece Way Out West, and a delight to watch.