My kids and I have been practicing unwrapping gifts all month with their advent calendar. I am glad that this has given us the opportunity to "learn" how to unwrap and ultimately receive a gift - especially amongst siblings. We've followed a few simple steps:
1. Each sibling takes turns handing the gift to the other to open and or they agree to open it together.
2. Smile and act pleased.
3. Thank the person who gave it to you and mention something you like about the gift. (For our 17 month-old a simple "Wow" sufficed.
4. Make a thank you card (or something equivalent). Yes, you can even send one to Santa. Even Santa needs to be appreciated.
Bis. Give a gift to someone else. This was just simple role play.