The book features two little girls, a dog, and a donkey, plus Santa Claus and his "talking reindeer." Mikea lived in the desolate North Land. She had no friends, so she wrote a letter to Santa Claus, asking Santa, instead of toys, to bring her a little girl to play with for one evening. Sydney Hayes had befriended Santa the previous year when he fell off the Hayes’s roof. Mrs. Claus thought that Sydney would be the perfect friend for Mikea. Santa and the reindeer decided to bring Sydney to meet Mikea. Santa picked Sydney up, and they started for the North Land. Sitting beside Santa in his sleigh while they drifted through the starlit sky was a "magical journey," and a visit by the Christmas Angel added to Sydney's excitement. Although Mikea's parents were in a state of shock upon seeing Santa and the reindeer, the two girls bonded immediately, and they spent the evening visiting like they had known each other forever. Out in the barnyard, Mikea's dog and donkey visited with the reindeer. When Santa announced that it was time to return Sydney to her house, the girls hugged and vowed to be "friends for life."