As far as Mads is concerned, yes, because she’s seen him around town. We’ve been downplaying it, so he’s semi-real. All she understands is that he brings presents to kids (in our case, Santa sent them ahead of time and the UPS guy brought them to us to wrap, but if she’s bad, Santa will come take the presents away and give them to someone else) and that come Christmas morning she’s going to open all the presents, including her brother’s “because he’s little and he needs help.” I’m not sure what she would think if she saw the Santas from the Salvation Army on every street corner in NYC. Although Mads will probably figure out on her own in a couple of years that Santa’s not truly real, for now it’s fun to see her get excited about sprinkling “reindeer food” on the lawn and leaving a cookie and water (our Santa’s lactose intolerant). Merry Christmas, everyone!