Is it any of these reasons ?
1. Santa is a woman because she always remembers Christmas - has never forgotten to show up - even once.
2. Santa is a woman because she is terrific at multi-tasking - running a workshop, running a stable of reindeer, organizing what presents go to whom.
3. Santa is a woman because she believes in animal rights. She doesn't hunt reindeer, rather takes care of reindeer.
4. Santa is a woman because she believes in a cooperative workplace - e.g. listens to the elves' suggestions.
5. Santa is a woman because she doesn't throw presents out of the sleigh to make room for golf clubs.
6. Santa is a woman because she is able to accomplish in one night what it would take a man three weeks to accomplish.
7. Santa is a woman because she accepts milk and cookies in payment and doesn't whine that she wants beer and hot wings
8. Santa is a woman because she never complains that when Christmas is on a Sunday she is missing the football games.
9. Santa is a woman because she is able to actually wrap presents so they don't look like they got run over by a truck.
10. Santa is a woman because she keeps detailed lists for each child instead of "just winging it".
11. Santa is a woman because she is a responsible driver, not one speeding ticket in over 300 years.
12. Santa is a woman because she doesn't say "Pull my finger" when meeting kids.
13. Santa is a woman because her suit is always pressed and neat-looking.
14. Santa is a woman because she doesn't make a mess in your house when she visits.
15. Santa is a woman because she doesn't wake you up and ask you to make her dinner.
16. Santa is a woman because while you are sleeping she is out working.
17. Santa is a woman because she never has a hangover and never calls in sick.
18. Santa is a woman because she loves hanging around shopping malls and meeting people.
19. Santa is a woman because she has seen no need to "soup up" her sleigh. She is content with the factory version.
20. Santa is a woman because only a woman could get away with wearing a hat like that.
21. Santa is a woman because she returns right home after work, doesn't go out and have a drink with the reindeer.
22. Santa is a woman because she never packs the sleigh at the last minute.
23. Santa is a woman because she never gets lost and if she did, she would ask for directions.
24. Santa is a woman because she does not lie on the couch after Christmas expecting to be waited on, because she had a "hard day at work."
25. Santa is a woman because she doesn't play the video games before passing them out to kids.