* "Buddy, you're more of an elf than anyone I've ever met." Coming from Santa, that's high praise indeed, and Ed Asner's warm delivery completely sells it.
* Walter apologizing to Buddy for what he said to him at the office (basically IHaveNoSon).
* Emily being immediately accepting of Buddy despite the fact that he's her husband's illegitimate child and seems kind of insane.
* When Jovie starts to sing "Santa Claus is Comin' to Town", to have everyone join in to generate the necessary Christmas Spirit/Belief in Santa Claus which powers Santa's sleigh's ability to fly.
* Buddy meets a young girl named Carolyn in the doctor's office and asks what she wants for Christmas. She responds "a Susie-Talks-A-Lot." And later, as Michael shows Santa's Christmas list on TV, he mentions Carolyn ''and'' that exact gift.
-->'''Carolyn (watching TV):''' Thanks, Buddy.
* Buddy and Jovie skating at Rockefeller Center.
* Michael introducing himself to Jovie as Buddy's brother, which is after the snowball fight when before, he wanted nothing to do with Buddy.