Christmas is a fertile time for cartoonists. There's tons of stuff to poke fun at: Santa, elves, gingerbread houses, ornaments, mistletoe... it just goes on and on. The bad part is because of publisher lead times, you usually end up writing your Christmas gags in June. Let me tell you, when I'm filling up the plastic pool in the back yard for the kids, reindeer jokes are hard to summon. One of my writing tricks is taking two things that don't seem to go together and finding something to connect them. Santa's naughty list is standard cartoon fare, but pairing it with a sales graph got me over the hump. And it helped me finish up my Christmas writing, even as I put on my sunscreen. * * * * * About the Author: Mark Anderson's cartoons appear in publications including The Wall Street Journal and Harvard Business Review. Anderson is the creator of the popular cartoon website, Andertoons.com, where he licenses his cartoons for presentations, newsletters and other projects. He blogs at Andertoons blog.