This is the time of year when Santa makes his list and checks it twice, so Jimmy and Guillermo have been helping out. They put on elf costumes and had kids write a letter to Santa about what they wanted for Christmas, so they could help to determine who was naughty and who was nice. #NaughtyOrNice

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About Jimmy Kimmel Live:

Jimmy Kimmel serves as host and executive producer of Emmy-winning "Jimmy Kimmel Live," ABC's late-night talk show.

"Jimmy Kimmel Live" is well known for its huge viral video successes with 2.5 billion views on YouTube alone. Some of Kimmel's most popular comedy bits include - Mean Tweets, Lie Witness News, Jimmy's Twerk Fail Prank, Unnecessary Censorship, YouTube Challenge, The Baby Bachelor, Movie: The Movie, Handsome Men's Club, Jimmy Kimmel Lie Detective and music videos like "I (Wanna) Channing All Over Your Tatum" and a Blurred Lines parody with Robin Thicke, Pharrell, Jimmy and his security guard Guillermo.

Now in its thirteenth season, Kimmel's guests have included: Johnny Depp, Meryl Streep, Tom Cruise, Halle Berry, Harrison Ford, Jennifer Aniston, Will Ferrell, Katy Perry, Tom Hanks, Scarlett Johansson, Channing Tatum, George Clooney, Larry David, Charlize Theron, Mark Wahlberg, Kobe Bryant, Steve Carell, Hugh Jackman, Kristen Wiig, Jeff Bridges, Jennifer Garner, Ryan Gosling, Bryan Cranston, Jamie Foxx, Amy Poehler, Ben Affleck, Robert Downey Jr., Jake Gyllenhaal, Oprah, and unfortunately Matt Damon.

Naughty or Nice with Jimmy and Guillermo
   • Naughty or Nice with Jimmy and Guillermo