Frogs are amphibians. That means they live part of their life cycle in water and part on land. Adult females lay eggs and males fertilize them in water. There the eggs develop into embryos. When embryos hatch they become free swimming and are called tadpoles. After several days and still in the water, tadpoles develop legs and lungs and become froglets. Froglets move onto land, loose their tail and become adult frogs where the life cycle continues.
They're also super cute.
It's unlikely that you or the person you care for is unaware of this process. On the contrary: if they are at all interested in wildlife or animals, they have almost certainly heard of and know about amphibians. That's not the point. The idea is to use the story to bring the lifecycle to mind with simple words and beautiful pictures.
As you interact with the story together, pay attention to how it makes you feel. What do you notice and might want to talk about? Maybe it reminds you of other stories about animals and wildlife?
What other, related things come to mind? For example, life itself is pretty amazing. How does it all work? How did it come to be? It might make you think about science. Or you can just wonder: it's a miracle.