SHERIDAN - Bill McNinch had dreams of a Rocky Mountain summer home.

As McNinch crept closer to retirement age, he and wife Margaret decided they had enough of the oppressive south Texas summers. The Houston couple, both professionals in the banking industry, knew they wanted to build a second home, but the question was where.

They both loved the mountains, so Montana seemed like a good fit. On one exploratory trip, in late summer 2001, Bill found himself in Billings. Having read about the Powder Horn Golf Community on the Internet, he decided to drive down to Sheridan and check it out. Once he got here, he knew their search was over.

Soon after, Bill returned with Margaret. They picked out a lot with a captivating view of the Big Horn Mountains - as Bill says, if someone has to look at them, he is willing to bear the burden - and construction on their new home began about 18 months later.

Coming from Houston, which boasts relatively low construction costs, Bill admits he was a little taken aback by the final cost of the couple's 3,300-square-foot home. But both he and his wife quickly point out that they could not be happier with the quality, attention to detail and craftsmanship of their new home, the price of which they declined to reveal.

The couple moved in May 2004 and split their time almost evenly between Houston and Sheridan that year.

They spend many of their weekends happily entertaining guests. As Margaret says, "We joke about running a B&B." Many of their visitors comment on the wonderful array of activities the area has to offer. That was a big selling point for the McNinches: This is not a couple going quietly into their retirement. They wanted to find an active and interesting community for their second home, and they did just that.

Since moving to Sheridan, they have begun playing golf and taken up fly-fishing. They have also found themselves hitting the open roads with their motorcycles - something Bill says just wasn't as appealing in densely populated Houston. The couple also spends time exploring Sheridan's rich history and strolling Main Street.

Yet, even with all the activity, the McNinches also appreciate the tranquility the area offers. Bill said he finds the pace of life in Sheridan comfortable. His wife said she is thrilled about how easy it is to get things done in Sheridan. Because so many agencies and services are not bogged down with layers of bureaucracy commonly associated with big cities, registering a vehicle or going to the post office is often a pleasant experience.

Still, lack of red tape aside, it is the people who make Sheridan great, the couple insisted. They both light up when they talk about how kind and trusting everyone has been. They have countless anecdotes that illustrate how well they have been treated by the locals.

Bill tells a story of a time when he went to pay for some automotive work with his debit card, only to find out that the station didn't accept them. "No problem," the man said, handing Bill his keys. "Just send us a check."

Bill and Margaret McNinch said they know they are lucky. They went looking for a second home, and as they like to say, they "found a little slice of heaven."