While the ghosts grieve, Sam and Jay face a practical challenge: an owl has nested in the barn they are converting into Jay's restaurant.

If you're looking for a feel-good comedy with a touch of the paranormal, "Ghosts" is a great choice. This episode is a solid starting point for both new and returning viewers.

Picking up right where Season 2 left off, Samantha () and Jay ( Utkarsh Ambudkar ) return to Woodstone Mansion after seeing a mysterious light beam into the sky. The episode centers on a frantic headcount to determine who was "sucked off"—the show’s playful term for ascending to the afterlife.