This book was written to be a bedtime story. Hopefully to introduce children to the concept of having a dream and to have goals in life. It's about working for those dreams, and working through the disappointments and sometimes the costs of having dreams.
Little Tree grows in the forest with birds and other trees for friends. He feels like he wants something more than what the forest has for him. From his friends the birds, he hears about Christmas Trees and humans. He starts to wish to become a Christmas Tree. He works hard on growing tall and straight with full branches so that one day some humans will come take him. His friends warn him that being a Christmas Tree means he will never come back to the forest and he will go away when Christmas is over.
This is a story about having a goal and dream and pursuing the dream no matter what the cost might be. Will Little Tree realize his dream? Will he regret it if he does?