Four quick-changing actors play a multitude of quirky, profane, heartbreaking and hilarious kids who are aching to have their wishes answered by Santa Claus in this epistolary musical revue. The large community of children spring from a core foursome— two boys, two girls— introduced in the opening number, ("Dear Santa"), in which the kids put pen to paper to write to Old St. Nick. The four emerge as a unit later in the show, but also spin off into their own solos, duets and backup roles.

Enter June, a dainty, tap-happy, Shirley Temple-type moppet hoping that Santa will "Bring Mummy" a spirit-filled (preferably 90 proof) gift. Meet Ben and his groovy backup girls. He's been raised on disco, pop and Motown hits of the '70s. "The Only Thing I Want in the World," he declares, is an action figure all his own. (Watch out, Barbie!) A foursome of Carolers makes its first appearance asking Big Questions associated with the season ("Winter Wondering 1"). In the show's title number ("Naughty/Nice"), another quartet of kids brightly reveals grand acts of naughtiness, bordering on sin, but insist that— underneath— really they're nice. Meanwhile, in Greenwich Village, Barbra Joan, raised on one too many torch songs, has a very special "Wish for a Daddy." Over in merry England, brother and sister Noel and Gertie, upper-upper-class tots, implore "Don't Bring the Reindeer 'Round."

The four Carolers return with more "questions in the snow" ("Winter Wondering 2"). Yet another dysfunctional foursome advocates "Canceling Christmas," explaining in a mix of song and confessional monologue why Santa should avoid their neck of the woods. Over in Germany, Jenny has made her mind up that she's addicted to American baked goods ("The Ballad of the Easy Bake Oven") in a Weill (or rather, vile) cabaret turn. Another brother and sister, Susie and Ricky, overcome their speech impediments (or do they?) to present a counterpoint wish list ("Sibling Duet"). Over in the heartland, a folk-friendly kid versed in both Dickens and the Scriptures asks Santa to end suffering around the world ("An Eleemosynary Christmas").

The four Carolers wander and wonder anew with "Winter Wondering 3." In "Trunk Song," a fresh foursome of disappointed kids revisits the crappy gifts Santa brought in years past and beg him to learn from his mistakes. Down in Brazil, "In the Shadow of Corcovado," a bossa nova-loving boy named Antonio desperately seeks Santa's help with social change, The Man Upstairs, and a worrisome health issue. Over in the suburbs, a girl sings a waltztime "Lullaby" about a dolly, taking a cue from how her mother raised her. The spotlight then hits a boy actor who has delusions of showbiz grandeur. He invites Santa to attend his school Christmas pageant, in which predicts his turn as Wise Man No. 3 will be a "Show Stopper." The four Carolers complete their pondering ("Winter Wondering 4"), realizing the questions (not the answers) keep hope alive.

In "The Last Letter," we hear four spoken accounts of the painful moment each of the four kids first realized that Santa might not be real, signaling a transition that is both personal and theatrical— they transform into adults and step into the final number. Now dressed in urban black, they ruefully reflect on their bittersweet memories of past holidays. The act of remembering allows them to reach for a brighter future— reconnecting, on a snow-kissed Christmas Eve, no less, with something innocent and optimistic again ("Part of Me").