He-Man (Adam) and his twin sister, She-Ra (Adora), defend Eternia and Etheria respectively, from the evil forces of Skeletor and Hordak in this Christmas special. Orko rescues two children from Earth and takes them to Eternia. When Skeletor and Hordak discover that the children are carrying the spirit of Christmas, they combine forces to capture them before goodwill spreads. Can He-Man and She-Ra stop them in time?