From the outside the teenage culture looks like wild anarchy. From the inside it feels like a strictly regulated dictatorship. Iselin and Mahsa are 14 and best friends. They’ve just discovered boys and how to flirt. They know how to manipulate teachers and parents and feel like they own the world. Mahsa is enjoying the danger when she is balancing on a fence with the traffic 10 meters below. Iselin laughs about her bad grades. Together they walk arm in arm. Girls is a film about the power structure between teenage girls. A struggle for being seen and heard, to be allowed to develop your own voice.