The answer to the question is quite simple... I don't want to. And I can't emphasize this enough.
Holidays in our house is reserved for the family. This means I don't want to deal with raising kittens, having to clean and mop floors twice a day while family is here. It means I don't want to spend all my time answering emails and try to respond to the craziest request that really quickly max out my bull shit meter, and I seriously don't drink enough alcohol to empty that thing out as frequently as needed.
It means I don't want to play Santa for your kids on Christmas morning because you decide that is the best time to pick your kitten up, not even considering the fact that I may want to spend Christmas morning with my family (hey you pay for it, so that means you can make any demand you want, right?). It means I don't want to answer questions on whether a kitten could be wrapped up in a box under a tree for "just one night". It means don't want to have to explain over and over that a kitten as a Christmas present for kids who are not prepared to have a kitten in the home is worst idea of all and it means that I don't want to get your email two weeks later that your kids are not that interested in the kitten anymore and you want to return it and get your money back.
I am not making this up, other breeders can vouch for this, this happens every single year and it drives me in-sane! The holidays are spent with family. I purposely plan the breedings so I don't have kittens around the holidays and if I accidentally end up with a litter, I won't sell them or have them go to their new homes until after the holidays.
Holidays are a hectic time of year. The house changes (decorations) the atmosphere changes and especially when you have kids, the energy in the house is going to be one of anticipation and excitement. This is NOT a good environment to introduce a new kitten! They need calm and quiet so they can adjust to their new home at their own pace. All these changes and overly excited kids, will scare your new kitten to death and may ruin the bond with the kitten forever.
If you want to surprise your kids with a kitten for Christmas that is fine. Then do right by your kids and the kitten and ask the breeder for pictures, so you can create a photo album and put that under the tree. After the enthusiasm wears off, start preparing your kids and your home for the kitten's arrival after the holidays when things have calmed down, the decorations are back in the attic and the kids are back in their normal routine of going back to school. That is the right way to surprise your kids with a kitten for Christmas and that is why I don't sell Christmas kittens.
Photo of Mystic Melody Blue Ivy by Helmi Flick