The gay short film "Perfect Plan" tells the story of Nguyen and Khang, a loving couple living together in a boarding house with very sincere and happy feelings. One day, Khang's mother came up from the West to visit her son's place. Both were extremely confused because they were afraid that Khang's mother would know everything when she saw their " lair". After thinking, Khang and Nguyen decided to take this opportunity to plan for Nguyen to conquer Khang's mother and convince her to accept their love story. Both were very well prepared and careful. Will their plan succeed? Will the sincere feelings between Nguyen and Khang shake the mother's heart? Everything will be opened with an extremely unexpected and emotional ending, where motherhood is a precious and sacred feeling built from the mother's respect, insight, and sophistication.