When Earl finds out that making up for all the bad things he did to women changes Billie's behavior to the good, he picks the worst thing he ever did to women on his list. Billie wants him to choose between her and his list. When he picks the list, she steals it and starts un-doing the items he has already accomplished.
Inspired by Earl, Billie starts a list of her own and when Earl is getting annoyed by Billie's little habits, he decides to focus on working on the list instead. He picks a task that is on both of their lists, atones for the injury of a champion grocery-bagger and discovers a unique talent of his own. But Earl soon finds out that they have different ways of interpreting Karma.