"Take your slicker, your umbrella, rubbers, and a hat."
I loved my mother dearly and would never tell her no.
Her words are so OWLed in my head, it is no wonder that
I'm waterproofed from head to foot although it isn't LOW.

The two bolded strings should be replaced by another two strings of letters, one being an anagram of the other.
No rhyme - but reason!