The film's story is roughly based on Hans Christian Andersen's story "The Snow Queen" but features a number of significant changes. Most prominently are that Gerda and Kai are openly romantically attached to each other, instead of simply being best friends. Another significant change is that the opening and ending portions of the film take place in a modern "realistic" setting, while Gerda and Kai's adventures are dream-like and surreal. It is never explained whether the events experienced by Gerda and Kai really took place.