The book is about two little boys Tim and Cody. Tim is happy all the time and his friend Cody seeks to find out why, as he wants to be happy too. Tim shows Cody something miraculous outside his window that excites Cody and finally gives him an answer. What is at the window? Cody now seems to be the happiest he has ever been. Tim has taught Cody a very important life lesson. BELIEVE+PRAYER=MIRACLES