Rose (Roy) is a drag queen but in real life, he makes another dressing-a Taoist priest in rites. In an accidence, Rose's ex-boyfriend, Sunny, is drowned. Requested by Sunny's family, Rose serves the rituals of calling his soul back home, memorizing chants and other services. All the funeral rituals are held in a familiar and common way. But Sunny's family forget to bring his clothes when Rose was doing the service of calling Sunny's soul back home. Without Sunny's clothes as guide, Rose is worried Sunny's soul can't find the way home and thus he takes off the yellow shirt on him, which is actually Sunny's shirt and ties it to the "soul-calling stick" to continue the ritual. Although everybody is grateful for that, they also wonder why Rose would wear Sunny's shirt on himself. In the ritual of settling soul, Rose holds out Sunny's memorial tablet with honor. Sunny's mother complains with sadness when seeing it, "It's because Sunny does not get married so that no wife or children can serve around now...." On hearing this, Rose feels so sad that his words just slip out suddenly that he is willing to take Sunny's memorial tablet home as his "life spouse." At this time, Rose's father finds him too ridiculous about doing this and worried how he can manage their family industry in the future. But, Sunny's memorial tablet is still brought home by his mother not by Rose. The only thing Rose can do is just charge less on these funeral services. The day before burial, Rose's uncle and cousin help the dead put on some make-up and dress them up. Rose grasps the last chance to "see" and to "say good-bye" to his lover on this day before he is being buried. He is astonished to see Sunny being dressed on long robe and with a hat of Ching dynasty on his head, just like the people of Ching dynasty and no more difference from all the dead people's dress before. "But, Sunny is a sunny boy!" he yells out with bursting tears "You are really ugly like that...." Rose starts to think this traditional funeral ritual is not suitable for his beloved. He decides to bury Sunny in his own way. Then he starts to throw the "sacred pairs"(a pair of wooden tool in a shape of used in the traditional rituals in Taiwan) to request Sunny's permission: "Will you go with me?" asked Rose. For times, the way the sacred pairs shows is negative. Rose asks again with anger and sadness, "So, you really wanna leave me...?" and throws once more. He get his permission this time; therefore, Rose requests for another memorial tablet of Suuny's takes it home. Sunny's new memorial tablet is settled in front of the mirror in the "Splendid Float." For those "cross-dressing sisters" who come to memorize Sunny chat with jokes to comfort Rose and relieve the sad emotions. Therefore, they start discussing: how much powder they should put to cover the beards? How many pairs of silk socks they should wear to hide their penis...? Rose wipes out his tears and realizes it should be laughters rather than tears to accompany Sunny. When all the "sisters" stay around merrily in the front, Rose alone holds the mirror to see his own reflection, mourning for his loneliness. In this moment, he finds that Sunny stands beside him, looking at him affectionately. Rose says with excitement, "You are back?" and complains with happiness, "Please, do not send me yellow roses this time...." "Mic test, mic test, mic test... "Splendid Float" is going to open the eternal heaven for you." Shouted by those "sisters" in the front. Rose steps ahead to the front, amazed by the brilliant splendours and these gay performances. The atmosphere of masquerade is rising. While Rose is singing excitedly on the float, Sunny is walking leisurely on the sandbank with bare feet. Sunny stretches out his feet to the cool water on the hot day. On seeing Sunny far away, Rose shouts out "Sunny is back." But the sandbank is sinking, disappearing in the rushing river. Everyone starts to dance Cha-cha. Sunny's yellow shirt is drifting on the rushing river. Everybody on this sandbank is on a spree, embracing with one another to circle Rose and Sunny inside. Rose is singing gaily, "Beautiful moments, splendid life and wonderful love make one moved." On the high way along sea-shore, the funeral process led by the senior old Taoist priest is carrying Sunny's coffin to the graveyard. The splendid float follows along with it, sprinkling with brilliance. When they arrive at the cemetery, aunt and cousin, one of whom plays male and the other plays female, dancing the games of "Yen-Lo(Hades) Jumping"(one kind of soul-calling ritual) Through this cross-dressing performance of dancing and singing, they are leading the dead to pass various gateways between life and death; suddenly, the music performance of "Yen-Lo(Hades) Jumping" and "Splendid Float" are overlapped and converged. At the darken night, the funeral procession have left and it's time the splendid float gives forth splendour and brilliance all over around. Cross-dressing sisters are all standing by to show up. "Mic test, mic test, mic test........ Splendid Float is going to lead you in the eternal heaven." Rose dresses gaily, walking toward Sunny's tomb and Sunny is sitting on his own tombstone, staring at Rose. The prelude of "Yellow Rose" spreads out from Splendid Float at this moment. On the high way along sea-shore, this splendid float full of coquettish drag queens speeds over at night. Wherever this float passes by, "underworld papers" fly to the sea. Every boat on the sea and every light on the road have witnessed the eternality of the past love in memory. It's getting bright at dawn. The very first sunlight shines on the tomb of Sunny. Rose is also greeting the sunshine in the morning by throwing the yellow shirt to the sea and amazingly the yellow shirt is suspending in the air. The splendid float leaves but merry singing stays, "Beautiful moment, splendid life and wonderful love make one moved..."