It is Santa's office, and he is making his naughty and nice list.
At the moment though, he is taking a nap and doing some deep thinking of perfect gifts. He has his notebook on the Top Toys of 2015 as well as Santa's Favorite Toys.
And his cat, Snowflake, really likes to bat at the hanging garland. It is very tempting hanging there.
He has a carrot for any reindeer who pop by his window.