Two weeks before Christmas, Rebecca Miller returns to Tennessee to care for her niece and nephew while their parents are away. There, she unexpectedly reconnects with Drew, her childhood best friend. While trying to bring the Christmas spirit back to the children and help them believe in Santa, Rebecca rediscovers a cherished childhood tradition – singing the 12 Days of Christmas with Drew. As the children embrace the holiday, Rebecca and Drew's friendship rekindles, and she begins to see Drew in a new way.