John Mark just sent me this article and he titled it "Maybe it's a Good Thing Jacob doesn't Believe in Santa". We've been really laid back about the entire Santa thing. We've never taken the boys to sit on Santa's lap. His name is discussed every year but we always have simply left it up to the boys' thoughts.
I like this article and it makes me even happier that we've never "pushed" Santa (nor have we discouraged it).