Having purchased several of these sort of books just lately I can say that this one has been the most well recieved by my four year old. It is very simplistic in it's writen style but thaqt seems to work the best for this age group. It doesn't skirt around death but actually makes an attempt to explain what it physically is. The drawings are friendly and accesible for little ones and illustrate various aspects of death, grieving, and the emotions that go with it.
I only gave it a three because there are still many things it doesn't do well - but then I guess that this is such a big subject to get right for kids that no book will ever be perfect. But having said that, it has become a frequent bedtime read for my little girl and seems to have helped her with some of her feelings of loss.