A grandmother and her eight year-old granddaughter Elsa are two inseparable friends: they live as in an alternative reality, where dreams and funny conversations prevail, especially when they make fun of the people around them: the parents, the teachers, the neighbors of the building... But the grandmother has cancer and dies soon, leaving her granddaughter with the mission of growing up alone, discovering - or rediscovering - other family members, friends, etc., and unveiling who the old woman really was.
When she dies, the grandmother leaves some letters addressed to many people, in which she apologizes for different things. In addition, she leaves a series of instructions for Elsa to distribute, which takes her to all sorts of places. Reading the book becomes fun with the illusion and imaginations of the grandmother and her granddaughter. But the social environment is somewhat pessimistic, with destroyed families, infidelities, etc..