Every year Farmer Tuttle loads his truck with Christmas trees fresh from his farm and drives down to the city to sell them. Then he picks out a special Christmas hat to bring home to Mrs. Tuttle. But one year, people stopped buying real Christmas trees. Fake ones were more convenient, they said. So Farmer Tuttle had to return home without a hat to give his wife. The Tuttles worried; if they couldn't sell their trees anymore, what would they do? Just when they're about to sell all their trees to a man from the sawmill, a mysterious letter arrives requesting Farmer Tuttle's finest tree . . .