Best Xmas short story I’ve read this year: http://jmdematteis.blogspot.com/2009/12/christmas-gift.html
For the record, DeMatteis is a long-time comic book writer (writing stuff like Justice League) but also writes children’s books such as the Abadazad series (think “Wizard of Oz”.) I love the way this story teases you with the answer of whether Santa Claus is real or not, but the best part is how it captures the Holiday spirit so perfectly. 