Spirit of Hearth's Warming Presents (portrayed by Pinkie Pie) is My Little Pony's version of the Spirit of Christmas Presents. Unlike that version, the spirit does speak.
In-universe, the Spirit is a fictional character from the novella A Hearth's Warming Tail who shows Snowfall Frost how much the holiday means to those around her and prevent her from casting her spell to eradicate the holiday to save Equestria from the Wendigoes.