I don't know if children need to be taught to play make-believe, but that's what this book does. The text is simple and unadorned. Each spread has the protagonist's actual behavior on the left, and their make-believe imagined activity on the right. The protagonist is clearly having fun, and the sparseness of the words lets the reader linger with the pictures and enjoy imagining each activity.
This book is written on a Kindergarten to 1st grade level. It discusses all the different seasons in which you could wear boots. This book could be used for a science unit on seasons and the different weather we see during each season.