Fay was sitting in the middle of the living room.  She was surrounded by pillows, trash bags, tape and scissors.  Max walked into the room.  He questionably looked at her.

“Whatcha doing?”

“Nothing”

“What’s up with all this stuff?”

Fay looked at the bags, pillows, polyester fiberfill, tape and scissors. “I’m making something.”

“Can I help?”

“I guess, but you can’t tell anyone about this. Ok?”

“Yeah sure,  whatcha making?”

“My dad’s Christmas present.”

“With this stuff?”

“Yep”

“This is bad.”

“No, it’s good.  It’s going to be a puffy coat.”  Fay started cutting open the pillows. “Pull the fluffy stuff out and hand it to me, so I can tape it inside.”

“Inside what?”

“The trash bags, duh…”

“Puffy coats are not made from trash bags and pillows.  This isn’t going to work.  This is bad.”

“I thought you were helping?  Just do what I say.”  Fay was busy cutting the trash bags and taping them together with tape. “Max, start handing me the puffy stuff.  I’m in a hurry here.”

Max started pulling out the filling and handing it to Fay. “Aren’t we going to get in trouble for this?”

“No! It’s a Christmas gift.”

“I mean for ruining all these pillows.”

“Of course I won’t.  They’re from your house.”

“Fay! Watcha go and do that for?”

“My mother would get mad.  Max, stop talking. Keep passing the white stuff.”  Fay finished tucking the last bit of polyester fiberfill into the coat’s sleeve.  “Come on Max.”

“Where?”

“Outside, I need to make sure it works.  Put it on.”

“It’s itchy.  Ouch!  I think I’ve gotten tape in my hair.”

“Stop complaining! Stand right here.”  Fay said while she pointed to the porch.  Then she threw a pitcher of ice water at Max.  Max ducked and turned his back, but the water still got on his hair and face.

“Fay! Watcha go and do that for?!”

Fay realized Max was upset.  “I’m sorry.  Here let me help you take this off.” Fay sat the wet trash bag coat on the porch and led Max inside.  Then she handed him a towel. “I’m really sorry. I didn’t think I was going to get you in the face. Did anything else get wet?”

“I don’t think so.”

“See, I told you the coat was good.  It kept you from getting wet. My dad is going to love it.” 

“Sure, if you dad likes the scratchy feeling of tape and plastic bags across his skin pulling on his body hairs.”

“Don’t be so negative all the time.” 

The two friends sat in the kitchen while Max dried off.  Then there was a loud noise. Fay went back on the front porch.  She looked around, but the coat was missing.  She screamed.

Max came to the porch. “Watcha screaming for?”

“The trash man took the coat I made for my dad.  All that work was for nothing.”

“That’s ok.”

“How can you say that?”

“Because, it’s the thought that counts”

“How can you say that, Max?”

“You told me to stop being negative.  Imagine if your dad had been wearing it when the trash people came.  They might have taken him with the coat.”