The story is simple as it is: Simon is an autism patient who lives with his brother Sam and Sam's girlfriend Frida. After Jennifer broke up with Sam and moved out and he then decided to find a new girl for his brother.
To Simon, love is science, and obvious it could be as simple as a beautiful formula. So he made a list to find a girl qualified as Sam's girlfriend.
In a sense, Simple Simon stands for anyone's fastidiousness for love. Simon is just an extreme example.
Let's just say everyone is looking for the right one and sometimes we know exactly what we wanted, yet most of the time we don't. Still, we managed to highlight something in particular. When things are not the way we wanted, some of us just restrain ourself
ourselves from falling in love by finding all kinds of excuses: 'my ideal type is a long hair blonde; obviously she's not', 'it'd be wonderful if he could talk less', 'she'd be the one if she's more caring', 'I don't date computer geek' and so on so forth.
When ideas like these came out, yes, you're officially in love, whether you like it or not.
In the end, you'll face it, as Simon did. Love just doesn't work the way we planned.