What a piece of dreck!

There isn't a plot here, there aren't even any real characters here. Guy likes girl since they were childhood friends and she doesn't see it. That's the entire movie. There's nothing, nothing at all more to it.

There's no Christmas to it besides that it takes place at Christmas and "Santa" tries to open the woman's eyes to his affections.

It's like if someone who writes morality plays tried to write the standard Hallmark Christmas Romance movie but didn't understand what makes them work. The characters are entirely lifeless and there's nothing more to any character other than try to help the boy get the girl. There's no hook, there's no tension, there's no Christmas Activities, there's nothing to keep anyone engaged.