On the front lines of a war, four members of a vaudeville troupe seek refuge in a steel tower, where they meet a runaway soldier. With gunfire all around them, they do their best to keep their humanity as well as create a new comedy routine. it is said the men are over in The Steel Tower takes a humorous look at the nature of conflict, rules versus freedom, and the ability to create our own ray of sunlight in the face of darkness.