Every year I gather my babies (my big kids will always be my babies too) around the kitchen table and have them make a letter to Santa. Every year I am surprised by what they write. It is one of my favorite Christmas traditions. I whisper to each of my older kids to notice what other people are writing to give them ideas for their own gifting. Making Christmas lists is one of those times as a parent you can just soak in the excitement and anticipation of children.
From my home to yours,
ps) I usually fill one out too with the kids (we do it together). It is fun to play along.