Once there was a very kind but very poor couple. They did not have food to celebrate the new year, so they decide to make some hats to sell in the city. The old man tries to sell the hats but no one buys them. On his way home, he sees stone statues of Jizos (traditional Japanese deities) covered with snow. The kind man covers each jizo with his hats. A heart warming story that shows how an act of genuine kindness can bring unexpected rewards.