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If you eat a Christmas cookie fresh out of the oven, it has no calories
because everyone knows that the first cookie is the test and thus calorie free.

If you drink a diet soda after eating your second cookie, it also has no
calories because the diet soda cancels out the cookie calories (water has the same properties here).

If a friend comes over while you're making your Christmas cookies and needs to sample, you must sample with your friend. Because your friend's first cookie is calorie free, rule #1 is yours also. It would be rude to let your friend sample alone and, being the friend that you are, that makes your cookie calorie free, as well.

Any cookie calories consumed while walking around will fall to your feet and eventually fall off as you move. This is due to gravity and the density of the caloric mass.

Any calories consumed during the frosting of The Christmas cookies 
will be used up because it takes many calories to lick excess 
frosting from a knife without cutting your tongue.

Cookies colored red or green have very few calories. Red ones have three and green ones have five - one calorie for each letter. (Make more red ones!)

Cookies eaten while watching "Miracle on 34th Street" have NO 
calories because they are part of the entertainment package and not 
part of one's personal fuel.

As always, cookie "pieces" contain no calories because the process of 
breaking causes calorie leakage.

Any cookies consumed from someone else's plate have no calories since the calories rightfully belong to the other person and will cling to their plate. (We all know how calories like to CLING!)

Any cookies consumed while feeling stressed have no calories because cookies used for medicinal purposes NEVER have calories. (It's a rule)

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