I'm Not Santa! by Jonathan Allen

Baby Owl trudges through the snowy woods on Christmas Eve wearing his red hat and pulling his red sled.  Right before reaching his home, he meets Baby Hare.  Only Baby Hare thinks Baby Owl is Santa.  Baby Owl tries to convince Baby Hare that he is NOT Santa but to no avail.  After lots of wails and tears from both creatures, someone arrives to settle the dispute once and for all!
Part of a series featuring Baby Owl.
Borrowed from the library.