“He’s making a list, he’s checking it twice.” Everybody knows that Santa has a list. That’s how he keeps track of the naughty and the nice. If he didn’t check it twice, you might get the wrong present. Nobody would be happy. It would be a disaster. That is why the list is so important. I make a to-do list every day. I buy waiters’ pads in bulk. It’s what they use at the pub and every other restaurant in the world to keep track of your orders. There are 15 available slots where I can add tasks to the day. I don’t always fill up the slip and I rarely complete everything on the list. If I didn’t make a list, I wouldn’t know where to start. You might get the wrong song and nobody would be happy. Santa’s list includes a lot more than 15 items. He’s got billions of things on his annual list. He can do this because of his magical powers. If I was a mythical character with magical powers, I could get a lot more done.