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The Snowman cannot stop thinking about Santa and his wonderful workshop. It seems that Santa has the perfect life: A marvelous home, many friends, plenty of toys, loved by everybody. But why wouldn't Santa let the Snowman have one little toy? It just didn't seem fair to the Snowman. The Snowman imagines himself as Santa, giving out toys, loved by everyone. At that moment, the Snowman thinks, "Why should Santa keep all that love, good tidings, and friendship for himself? That didn't seem fair. Maybe, it's time someone "else" got to be Santa?" And with that, the Snowman forms a sneaky plan to take Santa's spot.