My daughter once asked me how Odin becomes Santa. For heathens, we practice very differently and so what I am sharing is only what our family feels about the holidays. For us, Santa and Odin are one and the same and he is the one that brings us the gifts that sit under our tree. This is my explanation of why the Santa you see everywhere looks nothing like Odin at all.
The night before Christmas was busy up in the halls of Odin. Mother Frigga was busy helping pack his chariot. The reindeer were all decked out in red ribbons and bells hung from their antlers. She handed Odin his sack and his mug of hot cocoa, and a special little red bag, tied up with a blue ribbon. On the outside of the bag, the words MAGIC DUST were embroidered in white lettering. Odin got into his chariot and flicked the reindeer out into the sky, he stopped at all the heathen homes, delivering gifts to all the good girls and boys, but to the homes of those who were not heathen like us, he would take his sack of MAGIC DUST, sprinkle it on him, and suddenly….
Odin’s old cloak of blue, transformed into a deep red suit, lined with fur. His eye patch disappeared and was hidden behind two eyes as blue as the ice water in Iceland. His slightly warn scared face was smoothed into a jolly wrinkly grandpa, with cherry red cheeks. His grey hair was transformed into deep white curls and beard, all perfectly combed. Ontop his head, his ravens sat, as a red hat appeared out of nowhere, and sat on top of them. His chariot made itself into a sleigh, and one of his reindeer donned a bright red nose. Then off he went, from house to house, delivering his goods. He was the Santa for everyone, everyone who believed, and he then also was Odin still hiding under a coat, he is the gift giver, the jolly old elf. [http://infolocata.com/mirovia/irrefutable-proof-that-santa-is-odin/]