Eight-year-old Nathan Andrews is losing his young mother, Maggie, to cancer. Yet he and his family are trying to build a full life before tragedy strikes. Robert Layton is a successful attorney on the brink of losing his marriage. Focused on professional achievement and material rewards, Robert has lost sight of his wife, Kate, his two daughters, and ultimately himself. When Robert's path crosses Nathan's on Christmas Eve, Robert's life is forever altered. He learns the true meaning of Christmas from one small boy, and sees how something as simple as a pair of shoes can make all the difference.