It's the thought that counts.

Delightful and entertaining. What I first noticed was your take on sub-realism for the pony character design that is reminiscent of the typical horse design by Disney (besides the snout and facial features), most predominantly similar in my opinion to the Pegasus in Hercules. I've seen a few styles like this, but I personally enjoy yours because of how seamless the body type merges into the original style of cartoony and cute.

The plot isn't unexpected, with an excited child waking up their guardian (obnoxiously) to open presents to the disdain of the guardian. But the mystery present being the box was a pleasant twist on a classic idea, with Sweetie Belle toting it away (In an excellent pose, but biting onto ???) to sell at a pawn shop. I enjoy how Sweetie was characterized as an excitable deviant disguised in a cute and innocent demeanor, though the intentional deviant characteristic is usually exhibited by Apple Bloom. Sweetie tends to come across more of an accidental/unintentional deviant. But there's nothing wrong with expressing your point of view on her personality, especially since it is expressed so potently and consistently.

The only flaws I can find is, firstly, Rarity and her bed. Generally, she doesn't look as snug as someone sleeping would make themselves. The pillow doesn't have any markings to show that she is laying on it, but looks more like she is resting her head on the far edge, and on a very rigid pillow. If her head was on the very middle, it would sink down and the pillow would wrinkle around it (sounds comfy already, doesn't it?). Her expression could be made to look even more annoyed by flaring her nostrils open or wrinkling the edges of her snout. OR her expression could be taken out of the equation entirely (which might be preferable for a style that gives simplistic expressions and facial features) by having her lift the blanket to her snout as she tries to bury herself in a futile attempt to bring the comfort back that was robbed by Sweetie Belle. Or even have her cover her head entirely with as would a teenager would do to avoid her parents to make them both appear immature despite the age gap. Her current position just seems as rigid as the rock-solid bed beneath her. Or maybe she isn't even that annoyed, and she is simply discomforted, which is what the dialogue is implying; then the expression wouldn't be very accurate, as someone only moderately annoyed wouldn't grind their teeth, only perhaps frown strongly.

The simplistic style does, however, work excellently for everything else, showing only just enough to be relevant to the scene and get the point across. This is best shown in the last panel as Sweetie Belle drags the box away and only a small tuft of dust is there to show that it is being drug. The scenery is irrelevant to what she is doing and there would be no point in showing the inside of the boutique or outside.

The joke itself leaves more to be desired. Build up to the punch line with an extra panel or more dialogue to express Sweetie Belle's confusion/disappointment with her "gift" could fix this. The quick transition from initial confusion to deviance doesn't seem very appropriate or believable without a transition between them.

All-n'-all, it is enjoyable and unique because of the style, but one that seems to be slightly amateur because of some oversight. But even so, it's above the standards bar.

But seriously, I love the pony design.

Happy holidays.