It is the coldest day of winter, and most of the animals have gone to bed. But Brown Bear can't fall asleep. He wants to go outside, but he needs a disguise so the cold-loving animals won't recognize and ridicule him. But to look like a polar bear, he needs lots and lots of white wool. And for lots of wool, Brown Bear needs lots and lots of sheep. So, Brown Bear starts calculating how many sheep he will need... Will his sweater plan succeed?