Millie's Marvellous Hat (Satoshi Kitamura) Paperback / softback

 Millie loves hats, but she has no money and she can't afford to buy any of the lovely hats in town. But the man in the hat shop has an idea. He produces a box containing a hat too fine and beautiful to behold, but with the most perfect shape and colour imaginable, if Millie dares to imagine it. Millie does dare, and soon she can not only see her own beautiful hat, but everyone else's hats as well.