Santa, Are You For Real? to be a very good book to discuss the issue. It's a tricky topic especially with kids of different ages in the same house. I want the kids to know we believe the meaning of Christmas is to celebrate the birth of Jesus Christ. Also, when God gave Jesus to mankind, He became the first gift! I liked explaining to Lena that Santa is like a "tall tale" which we've studied. Santa is based off a real man, aka St. Nick, and his good deeds are well remembered when we talk about "the spirit of Christmas".
PJ's letter to Santa...I think he's getting coal this year.
Jack's continues on the other side..."also some Pokemon, Bakugan and some packs of Snickers".
Lena's is just hilarious with the ..., I think she takes after her...Mother.
Anyway, a pillow pet unicorn, piggy and a radio... please Santa!!!