In a cozy country (senior-citizen) "pension", three inseparable friends - Sergei Petrovich, the father of the assistant to the Prime Minister, retired hypnotist Karen Zavenovich and the charming Margarita Nikolaevna prepare to greet the New year. They get a little sad, play little trick's on each other and write letters to Santa Claus (it's apparently easier to find HIM sober, than (the Russian's) Grandfather Frost). But then the most unexpected & improbable thing happens: mysteriously Karen Zavenovich's gift from Cagliostro's returns. At this point, some more strange & unexpected things start happening... on New Year's Eve, with magic in the air & the possibility a miracle or two occurring, the three friends have the same secret desire- to become young again, even if it's for 1 night. And when the clocks strike their final ring at midnight, the three friends get the unlikely opportunity to do that which they've been dreaming their whole lives...