Jewel Theatre's production of Sylvia plays the Actor's Theatre through August 30. (Photo by Scott MacDiarmid)

For the past 20 years, a cartoon has been pasted on the wall of Diana Torres Koss’ office. In it, two dogs are walking along. One dog says to the other “It’s always ‘sit, stay.’ Never ‘think, innovate, be yourself.’”

“We get so caught up in being what we think we’re supposed to be,” said Koss, owner of three canine companions. “My favorite thing is ‘let me be the person that my dog thinks I am.’”

Discovering what a dog may be thinking is part of the charm of A.R. Gurney’s Sylvia which Koss directs this week for Santa Cruz’s Jewel Theatre. The comedy, which runs August 20 through 30 at Actors’ Theatre, is the story of empty nesters whose world is sent into upheaval when the husband brings home a talking dog from the park, the aforementioned Sylvia. That simple action pits husband and wife against one another as each struggles to come to terms with where they are in their lives now that their children are out of the house.

“One of the challenges of rehearsal is getting through a scene without laughing,” said Koss, known in the Bay Area for her work as a professional actress.

Though there is a lot of humor in Pulitzer Prize-winner Gurney’s play, it goes beyond simple comedy for Julie James.

“The wit and the humor is really really important,” said James, who plays the title role, “but as actors, we’re not playing the joke, we’re playing the human element. And we all know as humans how stupidly crazy-funny life can be even when you’re not laughing.”

This is a groundbreaking year for the Jewel Theatre, the Equity company formed by local James in 2005. Sylvia opens the company’s first full subscription season. Other works to be performed include two one act chamber musicals — The Great Nebula in Orion and A Bethrothal by Lanford Wilson and Kenneth Fuchs — in November and John Patrick Shanley’s Doubt in March.

“We’re trying to grow our audiences and trying to grow actors,” said James, whose family helps support the Jewel. Her mother does box office and her sister stage manages.

Koss and James have a friendship that goes back to their days at Santa Clarita University, a Jesuit school in Silicon Valley. The women did their first show together in the mid ’80s when the university was trying to form a summer stock program. Through the years, they found their paths crossing over and over again, until both were cast in the musical Six Women With Brain Death at the Willows Theatre in Concord. Their fate was sealed when, later that year, both were again cast in what was supposed to be a six-week run of the late night show Nunsense. The habit-ual musical ran for years.

When Koss, who works part time at MMM Carpets when she’s not in the theater, heard James had started Jewel Theatre “over the hill,” she figured she would never work there because of the commute. Then came the 2007 production of “I Do, I Do.” Koss signed up as music director. She’s been working with the company ever since, though this is her directorial debut with professional actors.

“I’ve been on the boards enough to know what makes a good director and what makes a lousy director,” said Koss, who directs elementary school children for Starting Arts, a nonprofit arts group. “It’s different being on the other side, looking at the whole picture and looking at the rhythm of a piece.”

Working with a friend has been wonderful because the camaraderie and familiarity is already there. All four of the actors in the production — James, Shaun Carroll, Diahanna Davidson and J.T. Holmstrom — and the director have worked together before.

‘You can get right to the meaty stuff because you’re not getting to know each other,” said James, whose day job is as an independent contractor doing development for the Tannery Arts Complex and others, along with work in public relations and grant writing.

It’s also allowed them to say things to one another that might otherwise be difficult.

“With kids, you feed them the results you want. You get up and show them what you need…. It was pointed out to me that [these actors] have a little more experience,” Koss said with a laugh. “Once it was brought to my attention, I consciously adapted how I said things.”

Putting together the poignant, funny play has been a treat for the friends, who find themselves having a good time daily.

“It’s like going to the dog park every day at rehearsal,” Koss said.

During the run of Sylvia, Jewel Theatre will be donating doggie goods to the Santa Cruz SPCA. Audience members who wish to contribute can bring old blankets or towels, new squeaky toys, greenies, or Advantage Flea meds, put them in the designated bin.

Sylvia performances are 8 p.m. Thursdays, Fridays and Saturdays and 2 p.m. Sundays through August 30. Actors’ Theatre, 1001 Center Street, Santa Cruz. $20 – $25. (831) 454-1143.