The boy didn't ask Santa for a Samsung Galaxy or an iPad or Xbox or any other sort of big expensive toy, but told Santa what was most important to him - to see his dad come home. Even more amazing, that boy's heart got what he wanted for Christmas that year.
That said, I'm 23 years old and I write to Santa every year. (You can't tell me he's not real - the milk and cookies ALWAYS disappear!!) I write to Santa about the past year, actions for better or worse, and while, suuuuuure I ask him for material stuff every now and then, I tell him about the things I want to accomplish and focus on.
Why? Think about who Santa is. I'm not talking about the flying reindeer or world-trip in 24 hours (though I know why they don't let Rudolph play any reindeer games - he cheats like a M.F. >) - it's deeper than that. Santa is an embodiment of, be good and good will come to you.
Let me reiterate: Santa is an embodiment of, be good, and good will come to you.
This is something that, ideally, is instilled into a lot of kids when they're young, but the message is kinda lost after a certain age just because the kids catch who was REALLY eating the milk and cookies (damnit Rudolph!! >.< He gives reindeer a bad name, I swear). But in all reality, the Santa motif is known by many names and many personal as well as organized traditions. Even if you're atheist, the laws of physics still apply, "every action has an equal and opposite reaction". People get bent out of shape about Karma because it's not so much a boomerang effect, as it is a butterfly one. Law of Attraction debates are useless - principles remain the same regardless of what you call them, the "debate" is no more than an argument over semantics.
Going back to Santa, what does Santa NOT approve of? Hostility, resentment, negative energy. If you've ever seen the movie "Elf", you know why Buddy's dad is on the Naughty List. His dad had forgotten what was really important in life and had lost perspective. It's what happens when you come from a place of "poverty" thinking. The way I see it, Santa doesn't put people on the Naughty List in order to punish them for not doing what he wants - more like, if you're on the Naughty List you're not going to appreciate what Santa brings you anyway, so the Naughty List is the equivalent of being sent to your room to think about what you're doing.
When you think about it, the metaphor can really be applied to whatever belief system you have (including science). I'm purposely avoiding the discussion of religion (I have mine), but Santa is a concept everyone's familiar with and, mostly comfortable discussing.
So, I write letters to Santa. They help me evaluate things that need to be evaluated, and expand on the things that are going right. I also get to ask for whatever it is I want, kid-style and unrestrained. I can be honest. I have fun with it.
I encourage you to do the same, with the following in mind: Do you think you're on the Nice List or Naughty List? Why? Can you account for your thoughts as well as actions, better or worse? What are you hoping to achieve? If it's material possessions you're asking for, how do they benefit? What do you think Santa's opinion would be, and what advice do you think he'd give you?