In his documentary Hearts and Minds, Peter Davis shows the emotional and physical effects that the Vietnamese suffered during and after the war. In the beginning of the documentary, Davis shows a peaceful village in Northwest Vietnam with upbeat music and the sounds of children's laughter. This portrays the Vietnamese as innocent, harmless people. As the film progresses, the documentary shows these innocent people (who are only fighting for their freedom) mistreated, tortured, and killed by American soldiers who are inconsiderate of how many lives they affect.

One former American soldier describes how unfairly two captured Vietnamese were treated for not being able to tell the Americans what they wanted to hear, when in fact the captives were unable to speak English. Although the Vietnamese only wanted to make it home alive, the Americans beat them and threw them out of the helicopter anyway. Davis illustrates how awfully cruel the American soldiers treated the Vietnamese who simply fought for the rights of their country.

Davis shows several interviews from the perspectives of people in Vietnam. Many women were tortured in the prisons and kept there for years, but "their only crime is loving their country." Davis often repeats this idea that the Vietnamese only wanted peace in their country, but because of this they were tortured. One woman told her story of being beaten so badly in prison that she still bleeds from her nose and ears. She even lost her hair in prison after lime juice was thrown on her, causing her skin to boil. Davis paints vivid pictures of the inhumane treatments the Vietnamese received.

The American soldiers in Vietnam were trained to view the war like a game of football, only wanting to win without taking responsibility for the damage done to their opponent. Clips of high school football games are spontaneously shown throughout the film, proving how Americans learn at a young age to take pride in winning no matter what the circumstances may be. In the series of interviews, Davis shows a soldier speaking about a mission where he had to drop bombs over Vietnam, and he returned after hitting his target feeling successful. Although the soldier was unaware of what he hit or who he killed, he was pleased as long as he felt a sense of victory.