Mr Panda is back! And this time, rather than his [[Please Mr Panda by Steve Antony|box of doughnuts]], he has a large pile of presents for all of his friends. Accompanied by his friend, the ring-tailed Lima, he goes around giving out the presents, whilst Lima helpfully reminds everyone on the receiving end that ''it's the thought that counts'' since it turns out that Mr Panda is perhaps not the best judge of gift giving!