Zeke and Zack Taylor, motherless six-year-old identical twins, are facing "real" school - first grade - and they are worried. Their father, Mac Taylor, is a builder who fixes up old buildings in their small town, and the boys are afraid he'll be too busy to help them out with the new demands of their school. They decide to write to Santa and ask for a mother. When they see the new music teacher, Nell Davis, at school, she meets all their requirements, and they realize this is the mom they've requested. Mac is attracted to Nell, but is reluctant to pursue her, as his wife had walked out on him, and he doesn't want to risk hurting his children. The romance blossoms despite his fears, and the story is filled with the joy and anticipation of Christmas as the magic of the children's wish comes true.