When a girl and a frog go to the beach to fish, they are frustrated to find that the fish aren't biting. Instead, they stare into the water and make faces at their reflections. Then, something spectacular happens. The reflections take on lives of their own, transforming into a mermaid with her own pet frog. Surprise gives way to delight as they invite the girl and the frog to enter a stunning underwater world. The new friends swim and play amongst colorful sea creatures until they discover a pair of glowing pearls and turn them into matching necklaces.