Just as you don't denigrate a plastic flower for not being a real rose, you can't condemn a blatant cartoon for not being incisive human drama. Considering that this comedy is being marketed as nothing more than a vehicle for the hyper-cute Olsen twins (Mary-Kate and Ashley), forewarned is forearmed. The wee stars play ''identical strangers'' who conspire to marry off Mary-Kate's earthy guardian, Diane (Kirstie Alley), to Ashley's fabulously rich dad, Roger (Steve Guttenberg). The only reason to go out and rent It Takes Two is to divert a group of 8-year-olds willing to watch absolutely anything. C-


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