Here are the reasons Santa Claus could be a woman:
Men can’t pack a bag.
Men would rather be dead than caught wearing red velvet.
Men don’t answer their mail.
Men would refuse to allow their belly to be described as a “bowlful of jelly.”
Men aren’t interested in stockings unless somebody’s wearing them.
Having to do the “Ho Ho Ho” thing would seriously inhibit their ability to pick up women.
Being responsible for Christmas would require a commitment.
For Digital Whisper - Santa