I watch this episode every Christmas season. It's not only a great Christmas episode; it's also an effective introduction to the Simpson family. It's a sweet story how Santa's Little Helper becomes the perfect gift for the family. Bart's introduction singing wrong Christmas carol lyrics is a classic nod to all the trouble he'll be getting into in the coming years. I like the emotion that comes from this episode. I think everyone can relate to the desire to provide a wonderful Christmas for the family. Twice we have to watch Homer suffer when he finds out the power plant is not giving a bonus and then again when his Santa check is much smaller than he expected. You feel so bad for him that you find yourself rooting for Santa's Little Helper so that Homer can get the money he needs. In the end, Homer comes through when he brings Santa's Little Helper home. It's a very happy ending.
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