With only a few words on each page, and much repetition, this is definitely targeting very young children.  It begins by listing many scary sounds a young boy may hear, before describing his coping strategy of sitting down, closing his eyes, and telling the scary to go away, and then lists all the joyous things he sees around him as he goes on his way.  The illustrations are childlike and support the text.  It’s okay, but there’s not really enough substance to the text to rate it an actual recommendation.