1. If you eat a Christmas cookie fresh out of the oven, it has no calories because everyone knows that the first cookie is the test, and thus calorie-free.
2. If you drink a diet soda after eating your second cookie, it also has no calories because the diet soda cancels out the cookie.
3. If a friend comes over while you're making your Christmas cookies and needs to sample, you must sample with your friend. Because your friend's first cookie is calorie-free (rule #1, above), yours is also. It would be rude to let your friend sample alone and, being the friend that you are, that makes your cookie calorie-free as well.
4. Any cookie calories consumed while walking around will fall to your feet and eventually fall off as you move. This is due to gravity and the density of the caloric mass.
5. Any calories consumed during the frosting of the Christmas cookies will be used up, because it takes many calories to lick excess frosting from a knife without cutting your tongue.
6. Cookies colored red or green have very few calories. Red ones have three and green ones have five: one calorie per letter. Make more red ones!
7. Cookies eaten while watching "Miracle on 34th Street " have no calories because they are part of the entertainment package and not part of one's personal fuel.
8. As always, cookie pieces contain no calories because the breakage lets the calories leak out.
9. Any cookies consumed from someone else's plate have no calories since the calories rightfully belong to the other person and will cling to their plate. We all know how calories like to CLING!
It's a rule!
So, go out and enjoy those Christmas Cookies - we only get them this time of year, after all.