When my kids were little I pretty much shared the whole Santa experience as something that we believed in and pretended about, even tho there wasn't such thing as a "real" man in a suit that lived on the North Pole! who was married to Mrs. Claus! and had hundreds of adorable elves that made toys! who flew around in the sky! with a sleigh and reindeer! and landed on your rooftop! and shimmied down the chimney! with a bag full of presents!, and then put a finger on the side of his nose afterwards, and flew back up the chimney!
Of course not, silly! But there IS a very magical "pretend" Santa that does do all those things! and more! Oh yes, we do believe in, and love, THAT Santa.
Imagination is the cornerstone of all creative endeavors and when you give your kids blocks and other building materials, real musical instruments, books, art supplies and other open ended "toys" they tend to stay very in touch with the Land of Imagination.
I can't remember which one of my kids made this, many years ago, on the back of an index card, but it always goes on the tree.