Take a nice, long look at this Zack and Miri Make a Porno movie poster.

How come? Because you'll never see it in theaters or on billboards in America.

The MPAA may have given Kevin Smith's upcoming comedy an R-rating, but it won't give their blessing to the image shown below. Guess the implication of what those heads peeking out from under the poster are doing is too racy.

"When you've got the word 'porno' in the title, naturally, the marketing materials are gonna be scrutinized more closely by the MPAA," Smith said. "I understand they've got a job to do, but c'mon...this image isn't that dirty; they're both fully clad."

What do you think?