This was written by Willie Nelson, who at the time was a successful songwriter but relatively unknown performer. It's a Christmas song where the singer goes about preparing for the holiday, but notices an unfortunate homeless person who can't afford the luxuries of the season. Unsure how to handle this, the singer decides he is just too busy and carries on with his preparations. The "Pretty Paper" serves as a metaphor for how we often cover up our problems or choose not to notice them.
Bertrand - Paris, France