Firstly, I know somebody is going to tag this as yaoi eventually, so just to make it clear, even though this book is about guy-guy crushes, it's not yaoi; the material in this book is aimed at guys who like cute boys in dresses (or, possibly, want to *be* cute boys in dresses), whereas yaoi, by definition, is intended for a female audience.
Secondly, even though it was published under a hentai imprint, it doesn't really deserve the "explicit content" rating; there's some raunch and innuendo and the guys have dirty thoughts about each other, but the onscreen activity is mostly limited to groping and making out. It's more R-rated than X.
Finally, the review:
This book is composed of one longer story which takes up about half the book, and four shorts. The general theme is the cuteness of cute boys in tiny skirts, just in case you couldn't tell from the title, and most feature romantic elements and a bit of sexiness (all involving other guys), plus a side of comedy.
The long story, "Raising Decoy", follows Kawahara, a high-school boy who discovers his male classmate Fujimura (the redhead on the cover) running an amateur sting operation to catch subway gropers (cue "Miniskirt Police" shout-out) - which just so happens to involve dressing up in a schoolgirl uniform... Kawahara agrees to help out, which of course involves a lot of plausible-deniability kisses and accidental physical contact, and poor Kawahara gets quite confused over how cute Fujimura looks in his miniskirt... This story is cute romantic fluff, inconsequential but fun.
The four shorts were published in the "boys in skirts" magazine Oto*Nyan and are a bit raunchier. These stories are independent but linked in that characters are all students at the same high school, and some characters make cameos in each other's stories.
"Spilled Milk" features a member of the theater club who promises to make his classmate's wishes come true: he'll make the cute-but-short guy really popular, and give the rest of the boys a chance to kiss a really cute girl (three guesses on how he accomplishes this combination). This is the raunchiest story, with lots of making out and a variety of skimpy costumes, although nobody gets past second base. The parent magazine has run further episodes of this one, although they're not collected yet, so we may see more of these guys someday.
"An Angel's Flight" is a slight, baseball-themed romance. A cutie gets beaned with a stray ball and knocked into the river, so the batter offers cutie a cheerleader costume to wear until cutie's clothes dry. But of course cutie, despite his pretty face, is a *boy* and not happy about wearing a miniskirt... (he gets over it, of course). This story could have been a sweet bit of fluff, but it has pacing issues and feels kind of disjointed.
"Actress": A boy joins his high school's film club to meet the actress from their short film; of course, "she" isn't a girl. Then the main character gets roped into playing a girl's part too, and they both look so cute... Crossdresser-on-crossdresser making out ensues, in addition to a helping of guy-on-crossdresser. I particularly liked the "actress" character in this one, who is entertainingly snarky (tsunderes FTW!). This is another story that has had additional episodes published since this collection came out; let's hope there is eventually a volume 2.
"Leo And the Night Sky of Summer": The president of the school's astronomy club wants to meet aliens, and of course the best way to attract UFO's is with a cute alien girl! So he forces the only other club member to dress up in a parade of skimpy "sexy space-girl" costumes, with remarkable results. This one tries for nutty comedy with a side of raunch, but it comes off kind of dumb, and some of the fanservice feels uncomfortably exploitative. On the plus side, there is a shout-out to Lum from Urusei Yatsura, for the old-timers.
Although the shorts are a bit uneven, this was an enjoyable book. Matsumoto's moe-style art is cute (check out the chibi versions of the characters on the back cover) and her pages are clean and easy to read, although her storytelling isn't quite as functional; aside from the general nothing-happening-ness that infects moe manga generally, the stories don't have much by way of narrative resolution, and she has a tendency to build up tension and blow it off for a gag. It's still a pleasant read overall, with lots of cute boys in short skirts, some entertaining comedy moments, and a bit of raunch. If you were looking for actual hentai, well, better luck next time.