When Raccoon Boy mysteriously appears out of thin air in the streets of Taipei, no one knows who or what he is. When he arrives in a woman's living room, she's not the least bit surprised to see him: Raccoon Boy is the character that she invented in the bedtime stories she used to tell to her now deceased little boy. The poor woman being in a deep state of grief, it is now up to Raccoon Boy to help her find inner peace.