Imagine You and Me by Benson Shum
Randall and Parker are the very best of friends - they do everything together, from building elaborate sand castles to swimming with mermaids. One day while they're playing, they see another group of bears nearby, and Parker urges Randall to ask the bears to play with them. But there's one problem: None of the other bears can see Parker. And the more time Randall spends with this new sloth of friends, the less he sees Parker too. Until one day, she disappears, and Randall must dig through his memories to find her. This gentle story celebrates the beauty and magic of adventures with friends, both imaginary and real.