When Simon finds some cardboard boxes in the forest, he builds homes, apartments and cities for the animals. But every time he invites them to live in the "houses" they run away.

Simon, a small boy, tries to count all the snowflakes in a snowstorm, the stars in the sky, and the lights in a city.

One day the cowboy kid's dream comes true-- a magnificent stallion appears and leads him on a magical ride.