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The musician Jack Frost lives in a town in Colorado. He promises his son Charlie often to spend time with him, what he can not keep. His band has a gig on Christmas Eve. Jack wants to be home in time, drives too fast with his car and is killed.
A year later, Charlie builds a snowman, he is the stuff of his father. The spirit of Jack takes over the control of the snowman that can talk and move. He spends some time with his son, then he says goodbye to Charlie and his former wife Gabby. The spirit returns to the afterlife.