josh's second metamorphosis

Josh is hired on the spot despite his bogus Social Security number and fabricated resume because of his "four years of experience" working with computers. His youthful energy makes him such an efficient worker that his lazy co-worker actually feels threatened, and asks him to take it down a notch. While rushing through an office, Josh accidentally collides with MacMillan himself, knocking him over. Susan's boyfriend Paul, another executive, rebukes Josh for his stupidity, but MacMillan is impressed by Josh's youthful "hustle."

After Josh establishes some healthy cash flow, he and Billy decide to treat themselves at New York's legendary toy store FAO Schwartz. While playing laser tag with Billy, Josh has a chance encounter with MacMillan, who visits the store every Saturday to exercise his inner child. He and Josh stroll through the store together, and get to talking about various toys. Josh describes personal experiences with the toys and despite his attempts to act "grown-up" in front of his new boss, Josh is still a child inside, and that's what MacMillan likes about him. In what is likely the most memorable scene in the film, Josh and MacMillan play Heart and Soul and Chopsticks on the giant floor keyboard.

Josh’s childlike energy and love for toys score him a promotion to vice-president of product development, along with MacMillan's favor, much to the dismay of Paul. Having more money than he knows what to do with, Josh upgrades to a spacious apartment and fills it with enough toys and games to entertain an army of 6th graders. During a montage in which Josh writes a letter to his family, the audience can catch a clear glimpse of Josh's second metamorphosis. Josh finds that he is able to live comfortably on his own, and although he writes in the letter that he expects to be "released" in a month, his new life as an "adult" gradually begins to take precedence over his attempts to regain his chidhood.