On Christmas Eve, Winnie the Pooh (Disney character) is having trouble setting up his Christmas tree. Pooh slips and falls, and breaks a shelf holding a present he made for Piglet (Winnie-the-Pooh). When Piglet suddenly arrives, Pooh eventually puts the present in an empty honey pot. That night, Roo wonders if Santa is coming. Rabbit tells Roo the story of ''Winnie the Pooh and Christmas Too'' which explains of how, on a previous Christmas Eve, their letter failed to reach Santa and that Pooh dressed up as Santa to bring gifts to his friends, but was unsuccessful. After a second failed attempt to deliver their letter, he returns with the bad news, but his friends say that he is more important than presents until Christopher Robin arrives with their presents.