Step into the mind of a beleaguered accountant named Sam who discovers a ledger that grants him the ability to manipulate dreams. However, as he unwittingly alters the dreamscapes of others, he inadvertently releases nightmarish entities that threaten to consume reality. Players must navigate a series of surreal dream worlds filled with suspenseful puzzles and unsettling choices, all while advancing the narrative through their decisions. Uncover the interconnected fates of those whose dreams have been altered and face the ultimate question: whose dream is it, anyway?