It is hard to resist the innocence of very young children who believe in Santa Claus. That innocence is best captured in the original version of "Miracle on 34th Street" starring the very young Natalie Wood.
Personally I hang on to as much of that child-like innocence as possible by collecting dolls and Teddy Bears as well as working with children in hospitals. Whenever the real adult world gets too harsh I just retreat to that safer space inhabited by dolls and bears.
Christmas is still magical for most children and while many of us long for the good old days, we remember from our own childhood, there is still magic and there is still Santa for the very young.
For many years I used to call the young daughter of my friends in England and do my best HO HO HO for her each Christmas eve. She is grown up now and I rather miss her giggle and her childlike wonder at getting a call from Santa.