These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
Broken Base: Many fans of the original special are torn on Frosty Returns.
Crowning Moment Of Awesome: So after Santa rebuilt Frosty and was about to put the hat on, that magician comes to grab it again. How does Santa put an end to it? By threatening to never give him anymore presents. It instantly shuts the guy up.
"Funny Aneurysm" Moment: "Stay in here much longer, and I'll really make a splash in the world." Funny when Frosty said it upon entering the greenhouse, not so much not two minutes later; perhaps even a record-setter as far as these go.
Possibly even earlier when he douses Karen's campfire, which was the only thing between her and freezing to death. It's especially bad because he does so for no good reason. At least killing Frosty helped him achieve his goal of getting the hat back, but endangering the little girl achieves nothing.
The worst part about Hinkle is, he wants the hat back solely because of greed, claiming he'd be "a billionaire magician" if he had it. That's kind of low.