In a dungeon about 1.5 miles under the north pole.
Nah - it's a whole village there at the North Pole, most of the houses are built half underground to keep the heat in and there are tunnels from one street to the next for when it's extra snowy.
They are shift workers, some go home into their little houses and drink cocoa and eat marshmallows while the others hang out in the 'toy shed' and finish building the toys
Santaland at North pole. They all live in a village with there families so they can get more time with kids as no travel long distances to work as there little legs would get sore!
China. My nephew once asked why Santa's toys have a label saying Made in China. I told him wage conditions at the North Pole at made everything really expensive so Santa had now outsourced operations to cheaper elves in China. He seemed to accept that. He was 4
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