Squid and Octopus: Friends for Always by Tao Nyeu

From chapters.ca:The four tales in this charming picture book show funny moments in the life of best friends Squid and Octopus. Yes, they argue sometimes (about things as silly as whether they should wear mittens or socks to keep their tentacles warm!), but they are always able to cheer each other up in glum times (such as when Squid wakes from the dream of being a superhero and feels disappointed to be plain old Squid again). They are a very lucky duo. As the fortune cookie in the final story says, they will always have a true friend to count on.