Little Bear is delighted to discover the fresh layer of snow outside his cave. But he quickly realizes snow isn't much fun when he's playing by himself. So, he decides to build a friend out of snow. As he begins to work, Otter and Rabbit appear, ready to help him. Together the three friends build a huge snowman, their work enhanced by the magical, sparkling finish throughout the book. When he finishes his creation, Little Bear realizes that while he has found friends, the snowman is alone. The three animals work together to build a friend for "the bestest snowman in the world" so that he is no longer lonely!