From Muppet Wiki

Dirt is Delightful! is a Bear in the Big Blue House board-book featuring 16 flaps to lift. In this story, Bear explains why he feels that "dirt is one of the best things in the whole wide world!" He explains that it's necessary for planting, that many animals make their homes in it and that it can be fun to clean up a house together. He also gives the kids a bath, saying that you need to have to be clean to have fun getting dirty all over again.

Dirt is Delightful! combines photos of the characters with original illustrations. It is based loosely on "Dirt, I Love You So."