A few days before Christmas Eve the last sack of letters arrives to Santa. At the bottom is a letter that is a bit older than the others, it's a drawing. While the curious Santa tries to figure out what the drawing looks like, strange things begin to happen.

Rousku and Raninen are fleeing their unemployment by setting up a construction company. Occupational illiteracy is not an obstacle and accounting is fine when Rouskun's mate deals with things. The entrepreneurs know that the poor can be, but not artificial. But what's the point for the scratchy women? Especially when Rousku gets to look in the mirror again and find out what kind of father, such a daughter.

性愛、酒吧聚會、以及新聞工作再見了，取而代之的是拍嗝巾、配方奶、還有天線寶寶。但是老派男人身上會有母性光輝嗎？記者安堤的生活過得井井有條，他的妻子即將臨盆。但在婦產醫院門口，一切都變了。安堤抱著哭泣的嫩嬰，眼看著妻子琵雅坐上一輛計程車揚長而去，他還不知道即將面對的是什麼…