When Rebecca Miller returns home to Tennessee two weeks before Christmas to take care of her niece and nephew while their parents are away, the last thing she expected is to reconnect with her childhood best friend, Drew. As she attempts to revive the kids' Christmas spirit and redeem their faith in Santa, she rediscovers her favorite childhood activity: 12 Days of Christmassomething she always did with Drew. As the kids' faith in the holiday grows, Rebecca and Drew's friendship returns, and she starts looking at Drew in a whole new light.