"Miru Tights" is a short-form anime series that centers around the daily lives of three high school girls—Yua, Homi, and Rina—who share a close friendship. The narrative primarily explores their interactions and lighthearted moments, often revolving around their school life and personal interests. Yua, the most reserved of the trio, is often seen wearing tights and has a quiet demeanor. Homi, the most energetic and outgoing, frequently teases Yua about her fondness for tights, creating a playful dynamic between them. Rina, the most mature and level-headed, often mediates their interactions while occasionally joining in on the banter.

The series is episodic, with each short episode focusing on a specific scenario or theme, such as preparing for a school event, discussing fashion choices, or simply spending time together after school. The tone is light and comedic, with an emphasis on the girls' camaraderie and their shared experiences. While the narrative does not follow a complex or overarching plot, it highlights the simplicity of their daily lives and the small joys they find in their routines. The characters' personalities and relationships are developed through their conversations and actions, creating a sense of familiarity and warmth. The series is characterized by its slice-of-life approach, offering a glimpse into the ordinary yet endearing moments of the girls' lives.