This is a real basic game, purely descriptive. Die rolling is barely a thing, the modifiers are several times larger than the die rolls. All 100+ powers are on 12 pages, nearly half the book. Each power has a 2-3 line description. It's fairly exhaustive, but it's easy to make your own. The sample character write ups are similarly small, one line of stat(s), one line description. It's neat for a narrative one shot, but lacking in depth nothing in the game is described in more than two or three lines. It's too simple to be elegant, but then again, it's one dollar.
If you want to do a little something with superheros, but not much, perhaps a one-shot campaign, a bizarre flash forward or drug induced hallucination session in your normal game, then this is well worth the dollar. If you are looking for some new or exciting element, it's not here though.
[4 of 5 Stars!]