Little bear Barney heard a very interesting sound while walking in the forest. “Whisper, whisper...” The sound was coming from a huge old tree. Barney approached the tree with curiosity.

“Hello! Is it you whispering?” Barney asked. The tree gently shook its branches. The leaves made a “rustle, rustle” sound. Barney smiled and said, “So your voice comes from the leaves!”

Just then, Peter the Rabbit and Chirpy the Sparrow came along. Barney told them about the tree's voice. The three friends began to walk carefully around the tree.

At the foot of the tree, they saw a tiny door. There was a leaf-shaped mark on the door. Peter asked excitedly, “I wonder what's behind this?”

Behind the door was a small hollow with dozens of acorns inside. Barney said, “These are the tree's tiny treasures!” The three friends began to count the acorns one by one.

As they counted together, they went 1, 2, 3. But suddenly, Chirpy said 12 after 7. Peter laughed out loud. “Chirpy, you went a bit too fast!” he said.

The friends counted the acorns again. This time, everyone took turns saying a number. They had fun while counting and helped each other.

Then they divided the acorns into small groups. They left some by the tree and some in the food corner for the animals in the forest.

Barney gently touched the trunk of the tree. “Thank you,” he said. When the wind blew, the leaves made the “rustle, rustle” sound again.

The three friends sat under the tree and made small shapes out of the acorns. They created a heart, a star, and a funny face.

As the sun began to set, the forest turned golden. Barney looked at the tree and smiled. Now he knew better what the whispers meant.

As Barney returned to his den, he listened to the sound of the leaves. “Rustle, rustle...” It was as if the tree was saying goodnight to him. Barney smiled and said, “Goodnight, whispering tree,” and fell peacefully asleep.