Xmas vs Christmas

Which is best?

How do we determine which spelling of Christmas to use?
Is Christmas apropriate in certain settings, while Xmas more appropriate in others?

Many will argue that Christmas is the tradition ritual of joy, families and spirit of giving. Xmas on the other hand seems to be the tradition of making a buck on Christmas and the Xmas spirit is the way the cash register magnetizes the green in your wallet.

If you're going to involve yourself in the commercial side of Christmas, call it Xmas, not Christmas. You're not fooling anyone anyway. And remember advertising space costs less when you use fewer letters (many will argue that is how the spelling Xmas began).

Here are the proper phrases that go with either spelling:

Christmas Spirit
Christmas Cookies (only if home baked and not sold in a store)
Christmas Candy (homebaked as above)
Christmas Mass
Christmas Carols (if sung by a volunteer group)
Christmas Egg Nog (made from scratch - no cheating, use real eggs)
Christmas Tree (only if grown in your backyard and replanted after Christmas but before New Years)
Christmas Sweater (only if handmade by Nana)
Xmas Cookies (if sold in a store)
Xmas Candy (sold as above)
Xmas Sale
Xmas Lube Job (see above)
Xmas Special Xmas Carols (if sung by paid musicians - or Frogs [see above])
Xmas Lights (don't think you can hand make these)
Xmas Egg Nog (if store bought)
Xmas Tree (if not replanted - see Christmas Tree)
Xmas Sweater (See above)

By now you should get the idea. So remember...
on December 26th, there are only 364 days left till Xmas.