Prerequisites: Max out Kipps' level 2 friendship
Reward:
Unlocks: Kipps level 3 friendship
Finding Kipps to boost her friendship to the third level is no easier than it was for the first level. Kipps remains stubbornly independent, and will wander Moonbury Town at will throughout the day. The only predictable place you can find her each morning and night is at Zeke's Tent in the northwest of Moonbury, and she won't stay there for long once day breaks.
Once you've maxed out the second level of your friendship with Kipps and go to sleep you'll wake up the next day to a present. Kipps has brought you a rodent as a sign of her affection, and Russo, the young orphan, suggests that you need to repay the favor. What better way than with Kipps' favorite meal?
Check in with Laura, the youngest member of the Farmhouse. Similar to Kipps she doesn't have a place you can regularly find her, though hunting around the Farmhouse itself is a decent bet. She also likes to read on benches, both near the Church in the north and outside Town Hall in the south. Track Laura down and she'll tell you that Kipps likes soft toys, and might enjoy something from Silky Stitch Tailor's.
Pay the Tailor's a visit between 12:00 and 18:00 and Hannah, the assistant, will give you a Mouse Soft Toy. Track Laura down again and the pair of you will hand over the toy, boosting your friendship with Kipps to the third level.