Once again Marvin and Milton (of Tooley! Tooley! and Seen Any Cats?) are without money--this time, to purchase valentines. Once again it's enterprising, upbeat Marvin who has the answer. But anyone might have told Milton that you can make valentines: what Marvin contributes is the idea that ""Valentines aren't just for girls. Valentines are for everybody."" And so, when the two have made ""a zillion valentines"" (suggestively, ""with big hearts, little hearts, skinny hearts, fat hearts, polka dot hearts. . .""), they put one under every door in the neighborhood--giving us a wonderful double-page spread of the recipients' assorted reactions. Lots left over? ""People like to send valentines too,"" says Marvin. On the street, they sell out their ""handmade"" valentines at a nickel apiece. No valentine for them? Nonsense! Marvin hightails it into the candy store (where they first spotted the unobtainable valentine cards) and comes out with a heart-shaped box of candy--from him to Milton and (opposite page) Milton to him. (On the last page--everything here is done up right--we see the empty box, with just a few candy wrappers.) A jaunty valentine itself--for year-round delectation.