I think this may be the last year that my youngest will "indulge"
Every year I sprinkle glitter and flour (from a sieve) around old shoes so that I leave snowy footprints from the chimney to the tree and grate the end off the carrots that have been left.
And so every year the girls (my kids) cant wait to see if Santa has been.
We buy them presents, but the biggest most expensive gift is always from Santa, so we just have to leave the one extra prezzie under the tree on Xmas Eve.
My eldest still enjoys the "occasion" of it and is fantastic about indulging her little sister.
Also, if your kids are on the cusp, check out this site...its pure class,(even Mrs Jeez gets an email from it) and will help to keep them believeing for a year or two more.
http://www.portablenorthpole.com/home