在这部一年之初剧情/奇幻片中,向来沉默的少女蝴蝶（柯佳嬿）在跨年的那一晚来到热闹的PUB，狂欢的人群中，遇见了也来此逃避现实的立翔（莫子仪），在借喧哗暂时将自己麻醉的人群里，只有蝴蝶读出了立翔的孤独，当两人心的距离越来越近时，立翔发现蝴蝶的沉默不是缘于惯性，而是因听力障碍。
PUB的另一角，与蝴蝶断了音讯的好友小惠（张榕容）在找寻蝴蝶的过程中，与男友耗子（柯宇纶）历经了一场迷幻奇妙的旅程。而命运因蝴蝶和立翔的相遇被牵动了的，除了小惠与耗子，尚有其它六位男女。
Do Over follows five characters over twenty four hours on the last day of the year. As the interrelated stories proceed, the connections between the lives of the five characters begin to reveal themselves and their stories unravel. By depicting five different characters at emotional crossroads, Do Over examines the struggle of overcoming our greatest fears; the unknown of what lies ahead in the future, the fading value of our existence in the present, and most of all, irreversible mistakes made in the past that may catch up to us.
阴差阳错的新年。<<一年之初>>，一切回到正常轨道。除了林強一無是處。长乐未央。没有什么不能过去，只是未来还没有到来，我们需要稍作等待。。当初看这片的记忆。一定还有未来。空荡荡的台湾文艺电影。还蛮适合一年之初的时候看看的。是我还不够深刻。
