Mom is on a work trip; Dad has the two kids. Dad marvels at the insightful and quirky things the kids say as they rush about their busy day. The comments reflect the kids' prior life on the lost continent of Mu. After each new comment, the story jumps back to a vision of the whimsical world of Mu.

Armed with the basic premise of a Dad's day-in-the-life-with-the-kids, coupled with dreams of Mu, the author used illustrations his children had made over the course of their toddler years. He then adapted the story to fit his children's drawings. In the end, Do Little Babies Dream of Mu? is a testament to the inspiring vision of youth and the enduring power of family.