As this picture demonstrates, it's a buddy comedy.
Hide The Children: ‘Let’s Be Cops’ Has A Redband Trailer
Monday, June 16 by

‘Let’s Be Criminals’ would be a more fun premise.

lets_be_cops
‘Let’s Be Cops’ Trailer: Those Guys From ‘New Girl’ Decide To Be Cops
Wednesday, March 26 by

I like the part where they act like cops.

new-girl
Jake Johnson & Damon Wayans Jr. Join Awesomely-Lazy Titled ‘Let’s Be Cops’
Tuesday, March 5 by

It’s like ‘Bulletproof 2.0′.