What Do You Say, Dear?
Okay, please stop gnawing on my face.
Some of the illustrations are a little gender-normative, as it is from the late 1950s. There are a lot of manners books out there. I'm guessing there were even more back when this one was written. This one is a lighthearted satire of these types of books, with silly situations that kids are never going to get into, like being a cowboy, or being menaced by a dragon. It puts "please" and "thank you" and similar phrases into weird situations.
It's very silly. I think that children will definitely understand because it's always being drilled into young children how they should be polite at every turn. These ridiculous situations will entertain the children as well as teach them actual manners. People are always wanting you to be polite even when you bump into a crocodile in the middle of the road or when you crash your airplane into somebody's roof.