Chester Raccoon's good friend Skiddel Squirrel has had an accident and will not be returning - ever. Chester is upset that he won't get to play with his friend anymore. Mrs. Raccoon suggests that Chester and his friends create some memories of Skiddel, so that they will have good memories when they miss him. Chester, his brother Ronny, and their friends decide to gather at the pond, where they combine their memories and create a touching celebration of their friend's life.

Many young children must face the loss of loved ones or the need to attend a funeral. This sweet story will help children to understand the positive purpose behind memorial services and how "making memories" can provide cheer and comfort when missing an absent loved one.

After his mother explains why his classmate is not returning to school, she teaches Chester Raccoon how to make a memory.