The spirit of the season

My son is beside himself about Santa. We had a conversation about him just 2 1/2 weeks ago. It went like this:
I was folding laundry and T was playing with the TV on. He just turned 5.
He says, "You know, Mom, some older kids don't believe in Santa Clause."
Without hesitation I said, "Well, they're wrong."
He put his hands out at his sides palms up and said, "I know. They are just thinking about Santa with their heads, not their hearts."
to which I said, "That's right. If you think about Santa with your head then you think 'How could he possibly get to all those houses in one night?' but if you think about him with your heart, you know he is magic."
He put his hands out again and said, "i know. Because your brain is only for neurological science."
(After i considered going to lie down) I said, "that's right" (wanting to follow it with "Where did you learn that?" or "Can you do my taxes?")
there was a pause and then he launched into
"What you really need to think of with your heart are those reindeer. I mean, how do they pull that sleigh behind them if the sleigh can't fly on it's own..."
and he started illustrating some high theory of physics with his hands about how the sleigh is always shown following right along but it should be more of a dragging straight upward if only the reindeer can fly and the sleigh can't.
oh
my
goodness.

Happy Holidays!