He talks about making this movies as Christmassy as possible, hence the stop motion animation, the force perceptive for the elves, the character of Buddy, filming in Canada and Will's comic timing.

On this commentary track, we find Will Ferrell alone. Why they didn't put him with director Jon Favreau I'm not quite sure, as the two probably would've bounced off of each other quite well. Being that he was by himself, I expected a more hilarious commentary track but it came off dry and even at times I heard Will yawn as well. Still, he is entertaining to listen to, more like having a chat over drinks about the movie instead of an informative commentary. Worth a listen if you really enjoy the movie and sometimes Ferrell fades out and we're able to catch glimpses of the funnier scenes.

It's okay but he doesn't have much to say. However, he does get technical at the end which is nice.