
I wanted to do a Christmas movie. I had been offered Surviving Christmas (2004), and I opted not to pursue that one any further. And then Elf (2003) came along and I thought it really plays into my sensibilities. I thought the one thing about Will Ferrell that I had not seen him do a lot was show his heart as a person and a performer. In developing the script, although it was edgy and irreverent at times, I wanted to keep it a PG movie, not a PG-13 movie that made fun of Christmas.
(imdb.com)