A life of a college student named Chihana along with his two animal companions: an aloof and dazzling cat called Neko-san and an energetic and friendly dog called Inu-kun.

From MbE:

Two brothers who were abandoned in the deep of a cold mountain range. The older brother, Tyltyl, is a slut that sleeps with men for just two pieces of tobacco, while at the same time waits for the father that once abandoned them. The younger brother, Mytyl, holds strange emotions towards his brother. Is it because they’re only half related...? Or is it something completely different...? While holding such feelings, one day the both of them find a fallen soldier. A land covered in snow where time has stopped... Even so, days pass ever so quietly. Many people pass through among the seasons. The place at which souls arrive upon agreement is...?