I have them remember the five parts by incorporating touch.
Heading--Point to our our head
Greeting--Point to our mouth
Body--Point to our bellies
Closing--Snap our legs together like a soldier
Signature--Stick a foot out like you're pointing with your toe
After a few repetitions they start to pick it up.
You'll see in my Santa template page that it's not all about "I want". I encourage them to tell Santa about themselves, whether they've been naughty or nice, and to ask questions. Then, after that they can ask for three (or so) things that they'd like to have.
During morning meeting (calendar time) we add a question to Santa to our chart paper so they get an idea of what to write in their letter. (And it sneaks in teaching/reviewing asking sentences!)
The neatest thing is that once all the letters are 'mailed' I really bring them to the fifth grade teachers. The fifth grade teachers hype up the fifth graders and the fifth graders pretend to be elves and they write my kiddos back. So, about a week passes and I get a beautifully ornate envelope back from...SANTA!! The principal brings it in my classroom like it's urgent business. I read every letter to the firsties. (The fifth graders explain that Santa was busy so an elf wrote them back. They think of the cutest elf names)
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