The book features two little girls, a dog, and a donkey, plus Santa Claus and his talking reindeer. Four-year-old Mikea lived in the desolate North Land. She had no friends, so she wrote a letter to Santa Claus asking him, instead of Christmas toys, to bring her a little girl to play with for one evening.
Sydney Hayes had befriended Santa the previous year when he had fallen off the Hayes's roof, so Mrs. Claus thought that Sydney would be the perfect friend for Mikea. Santa and the reindeer left for Virginia to ask Sydney to go with them to the North Land to meet Mikea. When they arrived, Sydney agreed to make the journey, and the party set out for the North Land.
Riding in Santa's sleigh as 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 shocked 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 became friends with the reindeer. When Santa announced that it was time to take Sydney home, the girls hugged and vowed to be lifetime friends.