Santa is taking a rest
I always understood Santa lives at the North Pole. This picture is therefore a bit confusing as there are no penguins at the North Pole as far as I know. So I am not sure where this would be.
In any event Santa seems to be taking a rest and looks quite jovial while he reads a book. No sign of the elf helpers anywhere about. I suppose they must be working overtime while Santa takes life easy.
It certainly felt like we were at the North Pole today, even though we did not have any snow. There seems to be plenty of snow where Santa is however. I am surprised he is warm enough sitting outside like that. Time he got back to work, only three weeks until he has to have everything ready.