Sally, the little sister of teddy bear Ben's owner, Simon, would like her very own teddy bear and asks Santa Claus for one. Simon teases Sally about her letter to Santa, whose existence he is a little skeptical about, and at the same time tries to find out what it is she wants. But for Sally, it is a secret between herself, Santa and Ben.

"For anyone who has ever owned a teddy bear... or wished to."