In celebration of, let’s face it, an exhaustingly eventful 2010, we at Atom are giving up our usual letters to Santa in favor of helping some of our favorite people of 2010 with their holiday wish lists. For twelve days leading up to Christmas, we’ll have a brand new gift guide to help you shop for your favorite celebrity or pop culture phenomenon.

The biggest problem with Christmas shopping for Oprah is that not only does she make a list of stuff that she’s digging this year, but she buys it for herself and everyone she knows, and then devotes a TV show to it. That basically makes her impossible to shop for. If you’re somehow lucky enough to have made it on to Oprah’s Christmas list (lucky you) and don’t know what to get her in return, take a look at this handy list. Gayle, I’ve got you covered.

E! Online and Deadline Hollywood are both reporting that Oprah (yes, the Oprah)