Somewhere in Dreamland.

A poor boy and girl in rags gather wood in the snow. They pass by a tailor, a butcher and a baker, all of whom pity the children. Later, they arrive home. Their poor mother sets before them the only food she can: Stale bread. The children get ready for bed; In their dreams, visions of ice cream and donuts, candies and cakes fill their sleeping minds-- Will they awake to the same sorry situation?