Friends is a story set in the Japanese countryside, where some junior high schooler twins, Osamu and Mei Sato, live.
One day, they both encounter Tadashi, a teenage boy with Tanuki ears and tail, who has been looking at them on their way to school above. But the real reason for this is because of his wish to go to an actual school due to his circumstances. The Sato twins realize this and become friends. And what to say? They just hang out whenever the twins are free for any reason.