The film shows a pure love story between two brothers who live in a remote Icelandic fjord with their parents. When the younger brother, a little boy, witnesses a life or death moment involving his big brother it sets in motion the possibility of either a great tragedy or a turning point to better times in the brothers' lives.

In the 2013 edition of Film Fest Ghent, this short won the award for Best European Short. This year director Guðmundur Arnar Guðmundsson also presents his debute feature Heartstone. "My intention with Whale Valley was to show pure love between two brothers who live in a remote fjord. I wanted to show how their upbringing and surrounding effected them. I seek my inspiration from the contrast in the Icelandic nature, the great beauty and harshness and also the inner turmoil of a child/person who has no words for his feelings." (Guðmundur Arnar Guðmundsson)