1 - This book is everything! Without being preachy or too heavy it just perfectly, beautifully shows (in a really kid friendly way, complete with funny animal noises) what it really is to support someone going through a hard time. It's so simple, so sweet, and so true - the message about simply being there and listening if someone wants to talk about their upset (rather than trying to force them to talk, analyzing it for them, distracting them from it, downplaying it, etc) is one that most parents, myself definitely included, can take to heart as well.
2 - A big, classic set of wood blocks like this is featured prominently in the book, making up the central metaphor of loss and rebuilding at the right time (wood blocks are also just a great gift though!)