In the Land of Wishes, the smallest wish-giving angel, Dusty, has never granted a wish. More than anything, she desires to grant the sincerest wish of all. The problem is finding this special person who needs it most. Each day, Dusty travels to Earth, scampering around looking for the most special wish of them all.

One Christmas Eve, Dusty is sure she's found the sincerest wish. Jay, a little boy is crying in his bed. His one request from Santa is for a red rocking horse. Dusty knows the child's parents can't afford a gift that extravagant. When Dusty sprinkles a bit of magic dust on the boy's father, good things happen. An old rocking horse gets a new life, and Jay gets a special gift.

Through words and illustrations, this picture book for children shares a special story about the magic of Christmas.