The film begins with a couple of incompetent would be grave robbers who uncover the tomb of the Headless Corpse. Awaken from his sleep, Headless does something to one of the robbers that is best left to proctologists. The film is full of sight gags such as this with amateur rectal exams accounting for much of the humor. Headless is frequently seen with his head and body in two separate places, and one shot shown during the credit sequence at the end involves oral sex, the head giving head as it were. By some standards, this may all sound pretty tasteless, but Headless Hero 2 can inspire belly laughs when it is not simply being dumb.

The biggest problem with the film is that after a very promising beginning, the film jumps to the present-day story which turns out to be an elaborate set-up for the return of Headless. Most of the time we are watching a couple of guys who are trying to get the attention of a couple of rich girls. One of the guys is the grandson of the man who defeated Headless twenty-five years ago. The grandson invokes a magic spell that brings about a prank loving ghost. A good part of the film is devoted to the ghost creating embarrassing situations, pulling chairs from under people, causing food to fly, kind of like many of the sight gags we've all seen in other comedies involving ghosts. One of the staples of Thai humor involves a short, chubby transvestite who wants to be known as "Marilyn". She is kind of funny to see in a blonde wig with the white dress. The filmmakers also deemed her disposable as she dies in a way both gory and unnecessary to the narrative.

What works in this film is the sight of Headless, played by Toe Rae Chermyim when he bears his fangs, cackles with insane laughter, fights off guys with Thai boxing moves, or surfs through the woods on a flying log. For all of its deficiencies, there are things in Headless Horseman 2 I have never seen on film, and in some cases hope to never see again.