The simplest, and most obvious answer is that both low beam filaments are burned out. Test each sealed beam individually to make sure that they burn on both high and low beams using jumper wires to a known good hot and ground circuit. If the bulbs are good, back up through the wiring harness from the headlight connectors to the dimmer switch and find the open circuit. If a faulty ground is the problem, it's likely that only one bulb will malfunction, since there's usually an individual ground wire at each headlight connector.
Jerry


"It is better to be silent and be thought a fool than to speak and eliminate all doubt!" - Abraham Lincoln
Cringe and wail in fear, Eloi- - - - -we Morlocks are on the hunt!
There is nothing noble in being superior to your fellow man; true nobility is being superior to your former self. - Ernest Hemingway
Love your enemies and drive 'em nuts!