Will you settle a silly disagreement?

Definitely Santa. It started with the movie, Miracle on 34 Street. If you remember, the little girl believed the santa at the Macy's Dept store was real, and her mother didn't want her to believe in such nonsense. They wound up in court, trying to disprove the santa thing. That's why the theme for Macy's is I believe. I was in NYC last week, and I Believe is plastered all over everything inside and outside of Macy's.