In these times of mega-budgeted bigger-is-better moviemaking, the simple things are starting to look better and better.

And simple is definitely one way to describe "You Can Count on Me," the beautifully understated comedy-drama that took home both the Grand Jury Prize for best feature film and the Waldo Salt Screenwriting award from this year's Sundance Film Festival.

Truth be told, it's such a deceptively simple tale that it would be easy — too easy, in fact — to overlook how much its dialogue and plotting rings true, and just how good the performances are (by a cast of seasoned veterans and talented newcomers).

And if you were to judge by the past screenwriting efforts of filmmaker Ken Lonergan (most recently, "Analyze This" and "The Adventures of Rocky & Bullwinkle"), the film probably comes as something of a surprise — since very little of his movie work to date has hinted at this level of talent and insight.

The script here is more akin to one of his acclaimed stage plays, what with itsdependence on dialogue and character interaction rather than slapstick or action scenes.

And though that might sound a bit dull to those who are used to Hollywood blockbusters, the characters are so likable and the situations so universal that you can't help but be won over by this low-key charmer.

Plus, Lonergan has a terrific cast to bail him out of the few slow spots — especially Laura Linney, who stars as Sammy, a thirtysomething single mother of one.

Sammy's pretty content living her life in upstate New York, working as a loan officer for a bank and raising her 8-year-old son, Rudy (Rory Culkin), all by herself. It's an uncluttered existence, but it's about to get a whole lot more complicated.

That's because Sammy's underachieving younger brother, Terry (Mark Ruffalo), has come to town under the guise of a family visit, though he's really looking for a handout. (He's not being selfish — he's trying to pay some of the bills for his suicidal and possibly pregnant girlfriend back in Massachusetts.)

His visit is supposed to be brief but it winds up becoming extended when Sammy lays a guilt trip on him. And though Terry despises small-town life, he suddenly discovers that he enjoys spending time with Rudy, who's looking for a father figure.

And perhaps it's because of Terry's (bad) influence, but the wound-up-tight Sammy finds herself acting irresponsibly, including having a fling with the new — and married — bank manager (Matthew Broderick).