Over 40 people killed in the attacks of September 11, 2001 were twins. Twins of the Twin Towers explores the personal stories of those left behind.

Shortly after David Abbott moves into his new San Francisco digs, he has an unwelcome visitor on his hands: winsome Elizabeth Martinson, who asserts that the apartment is hers -- and promptly vanishes. When she starts appearing and disappearing at will, David thinks she's a ghost, while Elizabeth is convinced she's alive.