Leather is the contemporary story of a young man, Birch, who lives in the Catskill Mountains. He stays in a small cottage in a remote region with Walter, an older man and mentor who has an estranged gay son, Andrew. Birch and Walter have a friendship that involves carpentry, fishing, hunting and making items from leather. After his father dies, Andrew returns to his childhood home with his boyfriend from the city, Kyle, to assess Walter's estate. A forgotten friend from Andrew's boyhood, Birch captivates Andrew and Kyle, bringing back old feelings and complicating their relationship.