Dear [First name],
It is mighty cold here at the North Pole, but Mrs Claus has made sure we all have mugs of hot milk to keep us warm and toasty. Is it cold in [HomeTown] yet? I do hope [Relative Name] makes you a mug of hot milk too, and maybe even a batch of freshly baked cookies. If you have some cookies left by Christmas Eve, the reindeer and I would be most grateful if you could leave some out for us. Delivering presents all over the world is hard work and it is always wonderful to take a little break to enjoy a cookie or two.
Christmas is almost here, and the elves have been super busy in the workshop. They have also been teasing the reindeer and decorating them while they are sleeping. The reindeer are not incredibly happy about it, but I must say that they look quite dashing with all that tinsel on their antlers. I am not so sure if the elves would be on my nice list, but you, my dear [Boy/Girl] certainly are. Well done for being so good this year and for [Achievement]. At [Age Range] old, that is such a great achievement and Mrs Claus and I are so immensely proud of you.
We think you deserve an extra special present this year. Are you still hoping for [Present]? When I take a tray of hot milk to the elves in the workshop in a little bit, I will check how your present is coming along. I also need to make sure the elves are not teasing the poor reindeer again! That reminds me, I want to tell them what [Friends Name] wish is too. It makes me incredibly happy when I see you are all on my nice list and I hope to see you on my list again next year.
Mrs Claus has just told me that the hot milk is ready so I must get back to work now. Let me be the first to wish you a Merry Christmas, [First name]. May it be filled with love, cheer, joy, and laughter, and maybe even some hot milk and cookies.