It's the Christmas season. Frasier is in a anti-Christmas bah-humbug mood much to Lilith's chagrin. Norm has a part-time job he fails to mention. And Cliff is collecting food for the needy all in an effort to win a trip to Disney World. Rebecca has Carla, Woody and Sam all working Christmas Eve as will she. Carla doesn't mind the extra money. Woody isn't going back to Hanover so he doesn't mind. But Sam hates working what he considers the holiday. When it's close to closing time on Christmas Eve, Carla, Woody and Sam decide to exchange their gifts with each other. That's when Sam learns that everyone seems to have a present for Rebecca - which he doesn't - and in turn Rebecca has a gift for everyone. In a panic, Sam rushes out trying to find somewhere - anywhere - that is still open so he can get a gift for her. The second problem may be to find something appropriate, which strikes that perfect balance of being not too expensive but still saying "I want to sleep with you". He may get his wish with the latter.
- It's Christmas Eve, and it seems everyone has their own agenda:
- Cliff sets up a food donation box with the intent to get enough donations to win a trip to Disney World.
- Norm is working as a Department Store Santa
- Woody claims he likes being away from his family, but secretly misses them in Indiana.
Carla can't wait to get home to her family, but is ticked off when Rebecca claims that Cheers has to stay open even if there's just one person in the bar. During this time, Sam, Woody and Carla exchange gifts with each other. However, Sam is surprised when he sees that his friends have gotten gifts for Rebecca. He quickly dashes out to find her something, but soon finds all the stores closed. However, salvation comes in the form of a stewardess named Tracy. She willingly allows Sam to take a wrapped pair of earmuffs as a gift for Rebecca, and he brings her back to the bar.
In the meantime, Carla has grown more upset as more people have come to the bar: from Frasier and Lilith, to Norm and several other Department Store Santas. Cliff has also returned upset that he didn't have enough food to win the trip to Disney World, but when Woody shows Cliff a couple of cans that he (Woody) forgot to donate earlier, Cliff grabs the food and rushes off to try and still win the trip.
Rebecca soon emerges from the office, and gives gifts to Sam, Woody, and Carla. However, Sam is shocked when Rebecca opens her giftbox from him, and finds a pair of diamond earrings! Sam attempts to get them back for Tracy, but when Rebecca mentions inviting him to a late supper, he changes his mind and agrees to pay Tracy for the earrings, which are $500.
Tracy admits they were for her Mother, but grows a little more cheerful thinking of visiting her Mom, getting the house ready. However, as she talks, Woody starts a conversation with her, and the two seem to see eye-to-eye on their Family's Christmas preparations.
Meanwhile, Norm and his buddies are too drunk to drive, but as they walk out the door, they encounter another Santa leaving who they do not recognize. Even Frasier notes this, and the men swear they can hear sleigh bells...until the Santa Claus who left comes back, asking for help jump-starting his car.
Frasier is in awe that for one brief moment, his belief in Santa Claus was real, and he joyfully starts playing Christmas carols on the bar's piano.
Meanwhile, Sam confides to Carla about Rebecca's late supper invite...only to have Carla tell him that she invited everyone at the bar. As Sam realizes he's now out $500, Woody notices 'It's A Wonderful Life' on the television. The show is interrupted briefly for a report of a man running after a plane throwing cans of food at it (most likely Cliff still attempting to get to Disney World), before everyone watches the scene where George Bailey's family and friends pitch in to help him out.