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Of course I Santa is got what he deserves too! Every year he has to prepare his "HOHOHO"s and his gnome friends are more than happy to help him reach the perfect level. He is locked (naked, because obviously they enjoy some tickle fetish, but don't tell their wives!) on a Christmas tree shaped board with lightbulbs that displays what is the jolly laughter's level. If the star in the top of it lights it's because Santa has reached maximum level and is ready for Christmas! 

The tree board has cuffs placed high on it to stretch Santa's arms and the gnomes bring a tiny but tough ankle stocks to add some feet tickling to the torture, because Santa's feet are so sensitive after walking around in boots everyday...

Also, you can spot a certain gnome getting some revenge over there...

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Bigbear92801

I really hope we get to see the full color version of this one. Santa getting his big wide feet tickled is just about my favorite fantasy. I also love the chubby barefoot Gnomes.