Jessica Simpson is reportedly becoming more than just good friends with her latest co-star, comedian Dane Cook, after the two were spotted holding hands and cuddling. The couple went to see Denzel Washington's latest movie, INSIDE MAN, on Sunday night (26MAR06), in Albuquerque, New Mexico, where they are on location shooting EMPLOYEE OF THE MONTH. An eyewitness tells American publication Us Weekly, "They were sitting really close to each other and at one point she laid her head on his shoulder." The couple were also spotted getting cozy the week before at an Albuquerque night club celebrating the comedian's 34th birthday on 18 March (06). A club employee says, "They were sitting next to each other all night and were in their own world. They were holding hands and laughing and hugging. "At one point they snuggled up really close." Cook lives with girlfriend, VALLI GIRLS lead singer RAQUEL HOUGHTON, in Los Angeles. Houghton has dismissed the claims her boyfriend is cheating with Simpson, saying the rumours are "obviously all lies". A source close to Simpson says, "Dane's more like a goofy brother to her. She has never talked about him romantically."