A group of friends in their early 40s are shocked by the death of one of them. After the funeral, they must fulfil his last wish: a peculiar game in which each of them must write down on a piece of paper something that they would like to do before they die. Each wish will be the starting point of an intense weekend in which they will live fun, unexpected and, sometimes, extreme situations. But each one will also open other doors, releasing fears, instincts, prejudices and secrets, leading them to more complex situations by confronting them with a concept that they carry as a condemnation: "adulthood".
Elsa is a 6-year-old child who, like anyone her age, wants to live happly and free. She knows that she is different from most, but despite her young age she is clear: she knows that she is a girl and that she is the queen of her life. Who could question it? ELSA talks about tolerance, diversity and the possibility of choosing who we want to be.