This beautiful story is about love and caring and loss.  Suzy and Peter are best friends with each other and with their unseen companions, Theresa and Willy.  They all play together and are happy in spite of others who scoff at Peter and Suzy's supposedly imaginary friends.  Suddenly the reality of death must be faced by the two children.  Because they have already discovered the wonders of God, the children understands the true meaning of death.