Zaniness abounds in this picture book about a series of mistaken identities. While in search of a friend, the cat bumps into an elf. The elf needs rain to test his umbrella, but the only drops he finds are a bear's tears. This poor bear is looking for something too: his lost boot. Unfortunately, he discovers a dog instead. Hunting down these missing treasures gets harder and harder as each pursuit reveals something entirely different. Though no one gets what they were hoping for, this wacky chain of events leads to a happy ending. A group of characters has found one another and a good time!