Well isn't this not only wildly inappropriate but also way too late? 8D
I got people whining at me for the Ryo/Hayato one so I'm almost definitely going to get flamed for this. XD
But I can explain. This is an entry for a contest at the GX club on y!gallery. And luckily the deadline was extended as I didn't have it scanned in time for Christmas. Somehow thing image came to mind and wouldn't go away until it was drawn. Hayato as Santa with Juudai and Shou as his reindeer. No it's not been intended to be taken as a serious concept so don't comment to whine if it bothers you. Just hit the 'back' button.
And yeah, I prefer to draw Shou's hair a little more green than it is on the show.
Also using this for the YGO 100 Art Themes: 23. All together.