A care-free, take your-mind-off-your-worries comedic work. The main character, Elwood P. Dowd, has an invisible friend, a pooka named Harvey, who accompanies him during his daily activities. A pooka is a mythical creature who appears here and there, wherever it pleases, and to whomever it pleases. In this case, the pooka has taken the form of a rabbit who is six feet, one and a half inches tall.