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The phrase typically refers to the lyrics of the show’s theme song or other popular nursery-rhyme style songs within the episodes.
Since "Letra Plim Plim" most commonly refers to the lyrics of the wildly popular children's animated series (specifically its catchy theme song), I have put together a review that treats the song as a cultural phenomenon—analyzing it through the lens of an exhausted parent and a fascinated observer of modern children's media.
This is the song most parents search for. It plays at the beginning of every episode.
It is a jingle, pure and simple. It is designed to be learned by a two-year-old in exactly one listen. From a songwriting perspective, it is economical. It drops the name of the protagonist and his primary attribute ("héroe del corazón") within the first ten seconds. It is the musical equivalent of a logo.