They help one another and learn from one another. David teaches Grandma Beverley how to let the wind rake the leaves they need to make the cow's stall warm and dry. Grandma Beverley helps him nurse a homeless, starving puppy, "Orphan" back to health.
David is grateful to her for helping him save Orphan, and he wants to make her the happiest woman in the world. He wants to find a special Christmas present for her. When his ideas for earning money do not work out, he gets an idea for a beautiful and perfect gift he can make for his grandmother from materials that have been right at hand all the time.