10+10 is a project initiated by the Taipei Golden Horse Film Festival to demonstrate the solidarity between Taiwanese film-makers. 20 directors are invited to make a 5-minute short film each on the theme of the “Uniqueness of Taiwan,” but allowed total freedom in all other aspects.

Mabel, Liam and Aaron have been friends since childhood. Their bonds of friendship are tested when, years later, they realize their friendship is the only reason they have made it through emotional hardships and extreme tragedies.

一封寄到教育局的检举信搅乱了中三学生谢政杰（黄河 饰）的平凡生活。在信中，检举人揭发了谢政杰的班导詹朝威（温升豪 饰）擅自挪用音乐课用来考试。很快，詹朝威便发现，寄出这封检举信的是班上一位名叫沈伟（张书豪 饰）的男孩，抵不住詹朝威的愤怒和排挤，沈伟最终转班了。
这一事件让谢政杰的心中充满了对于班导的不满，他拒绝再上詹朝威的补习班，之后又因为在课堂上偷看色情漫画而遭到了班导的粗暴待遇。詹朝威请来了谢政杰的母亲，在言辞之中对其尽极侮辱，按耐不住心中的怒火，谢政杰和詹朝威之间发生了肢体冲突，与此同时，在冲突与波折之中，谢政杰开始真正思考起了自己生命的意义。

文化、性别多元的当今台湾，四个都会灵魂，他们透过网络约炮，努力挣脱深不可测的孤独。故事开始的灵感来自《小美人鱼》。人鱼公主爱上被她救起免于溺水的王子，这次，美人鱼竟是一位年轻的男孩。

In the summer of 1985, a young boy has a life-changing encounter with a mysterious magician at a shopping mall. Adapted from Wu Mingyi's novel.