The comic adventures of two unlikely best friends. Big and Small give each other a present on Give Each Other a Gift Day. After a while, they start to realise they do not like their presents at all. Big's present is a picture of Small whilst Small's present is a puzzle ball that comes apart in pieces. They realise that they like the present they gave more than the one they received: so they do a swap. Big takes the puzzle back and Small takes his picture back.