"CoCO & NiCO" is a short-form anime series that revolves around the daily lives and misadventures of two anthropomorphic characters, CoCO and NiCO, who share a small apartment. CoCO is a laid-back, easygoing cat who often finds himself caught up in NiCO's eccentric schemes. NiCO, a hyperactive and mischievous rabbit, is constantly devising new plans or experiments, many of which lead to chaotic and humorous outcomes. Despite their contrasting personalities, the two share a close bond and navigate their quirky world together.

The series is episodic, with each episode focusing on a self-contained story or situation. Common themes include their attempts to solve mundane problems in unconventional ways, their interactions with eccentric neighbors, and their occasional forays into imaginative or surreal scenarios. The humor often stems from the absurdity of their actions and the exaggerated consequences of their decisions. While the tone is predominantly comedic, there are moments of lighthearted warmth that highlight the friendship between CoCO and NiCO.

Supporting characters include a variety of anthropomorphic animals who inhabit their neighborhood, each contributing to the series' whimsical atmosphere. These characters often serve as foils or catalysts for CoCO and NiCO's antics, adding depth to the comedic dynamics. The narrative does not follow a continuous plot arc but instead relies on the charm of its characters and the creativity of its episodic scenarios to engage viewers.

The series is characterized by its minimalist animation style and quick pacing, which complement its comedic tone. Dialogue and visual gags are central to the humor, with the characters' exaggerated expressions and reactions playing a key role in delivering the comedy. Despite its simplicity, the series effectively captures the essence of slice-of-life humor, making it an accessible and entertaining watch for audiences of all ages.