B.S. I Love You would be a more accurate title. After a young Irishman in New York (Gerard Butler) dies of a brain tumor, his bereft widow (Hilary Swank) receives a series of messages from him, written when he knew he was dying, that fondly advise her on how to resume her life. New Agey Richard LaGravenese (Freedom Writers) cowrote this interminable tearjerker with Steven Rogers, adapting a Cecelia Ahern novel, and directs as if he and we had all the time in the world. At least he has the wit to open with the couple fighting bitterly in their Chinatown flat, which implicitly qualifies the fond memories that follow. With Lisa Kudrow, Gina Gershon, and Kathy Bates, all squandered. PG-13, 126 min. (JR)