Clever illustrations, not much substance.
There's a bunch of sheep. One of them is named Russell. They all go to bed. Russell can't fall asleep. He tries different things to fall asleep. He's afraid of the dark. He can't find anywhere good to sleep. He starts counting things. He counts all the stars in the sky. Twice. He starts counting sheep, but that doesn't work until he realizes that he forgot to count himself, upon which point he immediately falls asleep. And then everybody else wakes up, and he's still asleep.
Not really a very interesting story. It's got cute pictures. It's kind of silly. But I'm not that impressed with the writing. There's definitely no message. It's just a very strange book and not very useful.