In a pocket dimension at the north pole.
The elf looked like a 14 year old girl, but she was a project chief from the R&D department with hundred's of years of experience.
"Boss!" She shouted, "Its working! We got it up and running! And we know why the V-day crew shelved it!"
"What?" Santa asked.
"The love ray," she said, "it works great, induces complete erotic passion, but there are side effects..."
"What side effects?" Santa shouted at the elf.
"Take a look at Mrs. Clause."
There was a clicking of heels as a figure descended the stairs from the R&D lab. At first all Santa could see was black vinyl ballet boots encasing a sexy pair of legs until they ended with whited fur trim above the knees, then a red rubber catsuit with
white fur trim over a crotch zip, black rubber elbow gloves with white fur trim, an insane set of double DD tits, a white fur trimmed collar, a youthful supermodel's face with perfect make up, platinum blonde hair in pony tail.
Santa was speechless as she came towards her husband of many centuries. She stopped right in front of him, went to her knees and pulled his pants open. With the expertise knowledge of a very BAD GIRL she pleasured Santa.
"That is acceptable," Santa Gasped, "Get it loaded on the sleigh! NOW!"
"Yes sir!" the Elf snapped out of the shock.
"And set the trans dimensional coordinates," Santa gasped, "We are taking it to...