Katara is a surfer who moved to the Fire Nation to study oceanography in college. When her dorm caught on fire, she's rescued by fire fighter Zuko. The two hit it off and soon start dating. They bond over singing, surfing, and hanging out on the beach.
On New Years' Day, Katara gets stuck at work and is late meeting Zuko at the beach. The waves are rough, causing another surfer to get swept away. Zuko saves them but unfortunately loses his life in the process. When Katara finally makes it to the beach, she's too late to help him.
Stricken by grief, Katara stopped surfing and is unable to even go near the ocean anymore. That all changes when she sings a song, she and Zuko shared, and his ghost appeared in the water. Katara must then decide whether try and make their relationship work or let go and move on with her life.