Carol loved celebrating holidays, so when she had the opportunity she opened a bed-and-breakfast where each room focused on a different one. Her early guests included Willa Newman and her roommates who came to celebrate New Year's Eve. Carol's handyman, Owen Coburn, was instantly attracted to Willa, but soon found himself in the "friend zone". Several years later, as Willa sees her friends find love, she makes a New Year's resolution that next year she won't be alone. Seeing his opportunity, Owen invents a friend for Willa to meet, hoping that eventually she would see that the friend was really him. Will his lie tear them apart or will Willa see past his disguise and recognize the man who loves her?
