I've seen this short on the Sundance Channel (USA) several times, and it's always a pleasure to watch again.
I don't want to say too much about the plot since I don't want to spoil anything for those who haven't seen it yet. The heart of the story is about the loving relationship between a single father and his twin daughters. However... there is another very interesting element to the story which is supernatural, though never quite slipping into horror or sci-fi, if taken literally. Or... if taken figuratively... but that's part of the beauty here... much is left to the imagination or one's interpretation.
The cinematography is gorgeous, the mostly non-verbal acting performances are wonderful, the story is interesting, sweet and yet haunting, and the quiet beautiful music sets the perfect mood.
Definitely check this short film out if you get the chance.