I borrowed this from the library for my 3 year old Donaldson-lover, and was not disappointed. It started several long discussions about growing up and what happens to all our toys etc when we do, and how things can have many uses, and about recycling, and about memories.
It is a simple rhythmic rhyming story (how could that other reviewer miss the rhyme?), with gently beautiful illustrations, about a little girl whose hat blows away in the wind. It becomes a hiding place for a mouse, a frisby for some children, a sandcastle-mould, and a nest for a bird, and is finally rediscovered by the grown up Rosie, now a fireman, when rescuing a cat from the tree in which the hat is in use as a nest.
Simple, elegant, thought-provoking and conversation-inspiring. What more can you ask from a toddler/ pre-schooler book?