This was such a nice surprise! I don't know why I hesitated... maybe because the art looked so old? No, really, it was the beginning.
Ito is a girl who likes to dress as a boy. Makoto is a boy who dresses like a girl, and no one (besides Ito) knows that he is really a boy. At the beginning, it is a bit confusing. And I thought that Ito would be a tomboy and Makoto a girly boy. Nothing like that.
Ito is a bit of a tomboy, but it is not like she dislikes being a girl. Makoto is cross-dressing because of a deal he made with this father (kind of weird dead, but anyway). Ito and Makoto click right away. And started to like each other more than friends very quickly, but nicely. There are no secrets between them, no "why don't you just tell him/her?" moments; there are very open and honest with each other.
The plot is a bit strange, but it works.