Two separate stories mesh - in the first, a young music teacher, Maggie Andrews, begins dying of a heart condition and her son Nathan tries to get a pair of Christmas shoes for her before she dies. In the second, lawyer Robert Layton and his wife Kate are slowly drifting apart and the matter comes to a head during Christmas when Kate takes over for Maggie for the school choir.
Good Samaritan Sarah Fitzpatrick has a fatal accident just before Christmas, and finds herself in the lobby before the gates of Heaven. Certain that she will be let in, she is shocked to find that her name is not on the reservation list. However, she is granted the chance to return to Earth as an "angel in training" with the requirement to help a soul in need. Sarah has the 12 days before Christmas to secure her place on the list leaving her in the race for her after-life.
Young Cedric Errol and his widowed mother live in genteel poverty in 1880s Brooklyn after the death of his father. Cedric's grandfather, the Earl of Dorincourt, has long ago disowned his son for marrying an American. But after the death of the Earl's remaining son, he decides to accept Cedric as his heir.
Kindhearted Samantha Parkington's world starts to change the day Nellie O'Malley walks into her life. Nellie, her father, and her two little sisters have moved in next door to be servants for the Ryland family. Though they come from completely different backgrounds, Samantha and Nellie become fast friends. The girls turn to each other in happiness and sorrow, adventure and danger.