The song "Santa I've Been Naughty" by Gretchen Wilson is a playful and humorous take on the traditional Christmas theme of being naughty or nice. In the song, the narrator admits to being naughty and not living up to the expectation of being nice. They ask Santa to take a lenient approach and not check their naughty list twice. The lyrics suggest that the narrator is feeling remorseful for their behavior, as they express their sadness and being "blue" about potentially receiving coal as a gift. They acknowledge that they are not perfect but assert that it is difficult for a person like them to always be good or act like an angel. The song also humorously challenges Santa's own temptation with milk and cookies, acknowledging that even Santa may struggle to resist indulgences. The narrator asks Santa to send them a good reputation, even though Santa is known for telling the truth about people's reputations. Overall, the song presents a lighthearted and relatable perspective on the pressure to always be nice during the holiday season and highlights the narrator's desire for understanding and forgiveness from Santa.