A little boy's (Cross) father is a blues musician (Keaton) who rarely sees his child due to his touring and his career. When Jack dies in a car accident on an icy road, he's filled with regret that he wasn't there for his son more often, and so, through some odd turn of events involving a magical harmonica, he gets the chance to come back... as a snowman. What unfolds looks to be a fantastical tale of snowmen and regret.