This film is a typical 1996 New Year's film, and it is also a film written, directed and performed by Brother Xing himself. The whole story is a dramatic process of "gaining and losing, losing and getting back", which gives Brother Xing a huge space to play his acting skills, and the theme of cooking food is also suitable for Brother Xing's wonderful imagination. Sure enough, Brother Xing's "Peeing Cow Pills" is full of gimmicks. The idea of playing table tennis can be found in "King of Destruction", and the final "barbecued pork rice" is even more incredible.