Omishi Magical Theater: Risky Safety is a rather mild shoujo-esque series from (bizarrely enough) Omishi Rei, the creator of the somewhat perverse Bakuretsu Hunters, to which it is not even remotely similar. Mild is the operative word here, as there is virtually no action to speak of, very little music, or even much dialogue. In fact, the series is built entirely on visual cuteness and lots of introspection, leading me to believe that it's probably much better suited to the manga version, and that you might have a hard time getting into the anime.
Katusragi Moe was feeling blue one day, when a tiny little death god appeared before her and attempted to kill her. Fortunately for her he didn't have much experience at his job, and in a moment of her happiness was suddenly replaced by an equally tiny angel. As it turns out, Risky and Safety are both apprentices in their respective jobs, and as their final challenge must share a body and attempt to win their full title by taking or protecting souls, respectively. Of course that makes life kind of difficult for them, and for everyone around them...