The Kravitzes and Stephens participate in a program that allows orphaned children to stay with adults for the holidays. When the Stephens' young charge reveals that he does not believe in Santa Claus, Samantha takes him to the North Pole.

A repeat of Season 1 episode of the same name, this episode begins with Samantha and Darrin getting a card from the boy they took in last year for Christmas. They then have an episode-long flashback of the previous season's holiday episode.