The simplicity of the story relegates it to the youngest readers, but there is lots of repetition in the text, which makes it especially appropriate for those students, as a scaffold for emergent readers.  The simplicity and matted color palette of the illustrations suit the story — that of a young owl who wakes up one evening excited to play, packs up his wagon, and sets off to find a friend to play with; unfortunately, all of his friends are sleepy, so he uses the items in his wagon to help tuck his friends in, and heads home at daybreak, sad that he was unable to find a playmate, only to find all his friends  newly awake, waiting at his home to play.  Of course, now he’s sleepy and must turn them down in like fashion (until after his nap).