Barkley's owner, a kindhearted woman named Mrs. Claus, encourages his playful antics, even allowing him to "help" with Christmas preparations. However, Barkley takes his role as Santa seriously, trying to pull a sled, deliver treats to neighbors, and even attempting to squeeze down the chimney.
The story follows Barkley's endearing and hilarious attempts to fulfill his self-proclaimed duties as Santa, bringing joy to those around him and reminding everyone of the true meaning of Christmas – love, generosity, and the spirit of giving.