Here's my version, the Divine Santa:
Santa Claus
Rank 3 Demigod
Medium Outsider (Native, Good, Christmas)
HDs: 20d8+20d6, hit points 800
Initiative +1
Speed 50ft
AC: 46 (+1 Dex, +19 Natural, +3 divine, +15 deflection)
Base Attack/Grapple: +33/+36
Attacks: Punch +33 melee or Switch +38 melee
Full Atk: 4 punches +33/28/23/18 melee (1d3+1/20/x2) or 4 switches +38/33/28/23 melee (2d4+d6+6 nonlethal/20/x2)
Space/Reach: 5ft/5ft
Special Qualities: DR15/epic, Fire Resistance 8, SR 35, Remote Sensing, Portfolio, Divine Aura, Bard abilities
Special Attacks: Divine Abilities
Saves: Fort +25/Will+25/Ref +25
Abilities: Str 16, Con 35, Dex 13, Int 16, Wis 15, Cha 40
Skills: Sense Motive +40, Spot +40, Sleight of Hand +30, Speak Lanquage (all), Escape Artist +20, Profession (toymaker) +30
Feats: Investigator, Iron Will, Nimble Fingers, Great Fortitude x3, Deft Hands, Diehard, All metamagic feats, Stealthy
Organization: Solo or with 1d100 "elves" (Gnome Exp5)
CR: 32
Treasure: Huge amounts of toys!
Environment: North Pole, or anywhere where there are children
Alignment: LG
Santa Claus has all the abilities of a 20th-level Bard.
His Portfolio consists of: Good, Children, Christmas, Winter
He grants the Good, Weather, Creation and Luck domains (if there is a Cold domain, he also grants it).
He can use all spells which deal cold damage or have the cold subtype as a 20th-level sorcerer.
He can cast an extended Time Stop as a spell-like ability.
Salient Divine Abilities: Frightful Presence, Rejuvenation, True Knowledge
Possessions: Sack (an infinite Bag of Holding)
Sleigh (a standard sleigh, drawn by eight or nine advanced Celestial Reindeer, which can move at any speed up to and including instantaneous travel)
Clothes (allow him to fit down any chimney, no matter how small)
Switch- used to punish naughty children and to defend himself if attacked, this birch twig counts as a +5 Merciful Holy Axiomatic weapon. He can choose to count it as a whip or a Spiked Chain which deals slashing damage, and make it manifest the Icy Burst property at will. In anyone else's hands, it is an ordinary non-magical twig. If it is lost or destroyed, he can simply pluck another one from a tree and it will manifest the same properties.
Pipe: Casts Prestidigitation (with smoke only) and Fog Cloud at will.