B and S is the third letter in Lipika Singh Darai’s essay series. During the filmmaker’s imaginary conversations with her late grand aunt, she tells the story of B and S. As she starts, B and S appear, sharing their memories, negotiating the meaning of transness, love, loss, friendship and violence. A teak tree and a little parrot help Darai intertwine these narratives. The result is a personal, warm and heartfelt ode to friendship, and to building a different kind of home.