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that has a workshop full of elves making toys, he sure doesn’t make many. He only has one elf that seems to get any work done, and his name is JC Penney. And all he seems to make is clothes. The reason I know this is that for as long as I can remember, there has always been a tag on the clothes from Santa with that written on it. I can’t read, so I asked my dad what it said and what it was. That is when he told me it was the name of the elf that made them. He said that elves often put tags with their name on things they make. I can tell you, I have about had it with him just making clothes for me. I have made up my mind that I am going to write JC Penney next year when I write Santa, and I am going to tell him to get with the program. But there had been one exciting thing last Christmas. I got a cowboy hat, cowboy boots, a cowboy shirt with lots of fringe, and a scarf. That’s what I was wearing as I headed outside into the spring breeze. Mom only let me wear them in the house, saying I would get them dirty. But winter had been long, and I just had to show my new clothes to Tippy and Nosey. Besides, they made me feel kind of like Superman and a cowboy at the same time. That’s why I called myself Super Cowboy. But it’s pretty hard to be Super Cowboy with milking clothes on. I don’t think real cowboys even work with cows - the milking kind, anyway. Cowboys just sort of chase them on horses and all. In fact, I don’t think they even chase milk cows at all. It’s not exciting to chase something with a big udder swinging side to side as it walks. I figure real cowboys only chase mean, tough, ornery critters that have long horns and turn on a person if