The story takes place in a world where certain individuals possess ISH (Incomprehensible Skill of Human beings), giving them supernatural powers. One of these individuals is Amane Todoroki, who possesses multiple psychic abilities, but not to a great extent. Unbeknownst to everyone else, she has a twin sister named Lilianne, who was born without a body, and spends days possessing a small teddy bear whilst sometimes fusing with Amane to lend her her power. As Amane and Lilianne try to spread the joy of ISH powers via magic shows, everything changes when she is approached by someone from an organisation known as I'AM.
A two part OAV series. Part one received a special television airing on December 29, 2013, with home video release scheduled for February 26, 2014. Part two will be released on blu-ray and DVD on March 26, 2014.