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THIS IS A VERY HARD TO FIND CHRISTMAS DECORATION. THEY WERE FOUND AT AN ESTATE IN Missouri and I will not break them up as a set, this only makes them more collectable. I have been a huge Christmas collector over the years or so I thought until I saw my Mother-In-Laws!! I have only seen the Happy New Year before and that was in Las Vegas, NV with a huge and I do mean huge price on it. I don't know the maker or any of the history so if anyone does please let me know and I will be happy to add. Merry Christmas is approx 10 3/4 inch and Happy New Year approx 10 inch. Both in excellent vintage condition. Either ceramic or plaster. They both look like child pixies and bring lots of laughs to your life. (A COLLECTOR told me they are Smiley Ceramics. I did find a mark on the bottom of both IB 71'. It was under felt on the boots.)  On Happy New Year, I think it is suppose to represent baby Father Time. Isn't Santa adorable. Please remember Woodyswag Recycle 4U Think and Go Green for our Planet.