My kids get 10 small items in their stockings, which came from Santa when they were smaller and which they open first thing, and then their bigger present from us mid-morning at the big present opening.

A stocking has to have chocolate coins, and the Christmas-themed bath bomb from Lush (Santa this year). They'll also get a trashy magazine each (not normally something we buy), and probably some indoor sparklers. Other than that I make up the numbers with things I see here and there - always easy for DD (lip gloss, nail polish, hair clips, etc) and difficult for DS. If I'm lucky I'll find a cheap DVD - last year was Zombieland, which turned out to be a huge hit with both kids :)