I've seen quite a few Burns & Allen shorts that they made in the early part of their careers in films. And, I must say that they all seem to blend together, as the plots really are NOT important. Essentially, you toss the pair together and Gracie goes into her ditsy routine with George feeding her straight man lines in order to keep her going. She goes off on all sorts of tangents and then the film ends.
In this case, George is working at a hat store and Gracie comes in looking for a hat for her boyfriend. But no matter which hats he shows her, she hates it and asks to see more. Not a lot more to it than that. It's enjoyable but not exactly super-original nor groundbreaking. It is what it is...mildly well done but not a film that sticks with you in any way.
If you do want to see this an other Burn & Allen shorts, many (including this one) are currently on YouTube.