1. Bring in UPS box from outside and place on the floor.
2. Watch with amusement while cats A and B immediately gather around the box and poke noses into same.
3. Gather up accoutrements necessary for wrapping present.
4. Remove cat A from top of box.
5. Cut piece of wrapping paper, trying to avoid stabbing cat's nose or slicing off whiskers.
6. Place piece of paper flat on the floor.
7. Remove cat A from top of box.
8. Remove cat B from the middle of wrapping paper.
9. Remove cat A from on top of the box.
10. Place box in middle of wrapping paper.
11. Persuade cat B that I don't need assistance in paper folding.
12. Remove Cat A's head from the tape dispenser in order to avoid glueing whiskers to package.
13. Remove cat B from the far side of the box where he is still trying to help me fold wrapping paper.
14. Due to optical illusions given by position of cat A on box, wrapping paper is too small for purpose. Cut additional piece of wrapping paper to complete job, repeating steps 5 - 13.
13. Place wrapped package under tree.
14. Watch in amused resignation as Cat A takes up position on top of wrapped package.
Merry Christmas to all...