I don't know if this will work or not but try sitting down and saying the elves don't have time to make everything that every child wants on their list to santa, and even if they did santa can't carry all that on his sleigh. As for this other little girl who is getting everything on her list well she is just spoiled it sounds to me and I don't think it's an appropriate thing to brag about what you're getting. We got our kids one present each from santa and that is what we do every year, we always get them one toy from santa, and we get them clothes, underwear, things they need and we also get them toys but only like a $10.00 toy each because we just don't have the money and even if we did I don't believe in spoiling your kids with materalistic things, spoil them with love, hugs, and kisses. I hope this helps, I hope you and your daughter have a wonderful Christmas. Oh also maybe try to explain that the elves can't make certain things. My daughter thinks the elves can only make dolls, trucks, and stuffed animals really, she said she wanted this carriage thing and it was like $50.00, I told her to ask santa and she said the elves can't make it, maybe if she thinks they can't do it, it won't hurt her feelings or make her think she has been bad.