In this story of friendship and wonder, a boy and girl meet while on vacation by the sea. He is building a mountain of sand, and shares with his new friend the secret of his project: each day he builds a hat for a sea fairy, and each night she comes to take it away. The little girl tries to stay up late enough to see the fairy on her enchanted board but falls asleep. In the morning the hat is gone. The two special friends keep their creative secret, even when they leave the beach, using their imaginations to turn something simple into a bit of magic they can share.