This has not been a funny year. There has not been much to laugh about for the millions of people out of work, for those who have watched their personal financial situations deteriorate and for all the companies struggling to survive the worst economic period in several lifetimes. So, in this annual ritual of suggesting special presents for special people in the business, it wouldn't be wrong to wish everyone a better 2010 and be done with it. In fact, I'll go on record as doing so right here and now. That said, we all may have lost a lot of money, some friends and perhaps some hope, but let's not say we lost our senses of humor too. If we don't laugh about 2009, we'll end up crying about it ... and there's no crying in home furnishings. So, with proverbial tongue placed in perennial cheek, offered up are some last minute gift ideas for both the naughty and the nice ... even if the former once again overwhelmingly outnumbered the latter. Terry Lundgren: A new merchandising program called My Macy's Coupons that tailors discounts to local markets. Mike Duke: A perfecter storm. The Fortunoff and Mayrock families: The good old days. The industry misses you. Warren Shoulberg: A bowl to eat his words about Pier 1. Mike Ullman: More Manhattan basements. Gregg Steinhafel: Trying to do more with a little less. Ares Management: A twin bed. Terry Lundgren: A new merchandising program called My Macy's Buyers that creates separate buying organizations tailored to local markets. Kevin Mansell: The world's first 120 percent off coupon. The Boys from BBB: No competition ... wait, sorry, that was from last year's list. Warren Shoulberg: A big bowl to eat his words about Walmart's new merchandising strategy. Howard Lester: A course in the new math, the old logarithms don't seem to be working the way they used to. Terry Lundgren: A new merchandising program called My Macy's Stores that creates individual retail identities tailored to local markets. The furniture industry: Somebody, anybody buying a house, any house, anywhere. Please. Martha Stewart: A picture frame, handmade of course, to frame her last Kmart royalty check. (It's a copy, by the way. She cashed the real one the second she got it just in case it bounced.) Warren Shoulberg: A bigger bowl to eat his words about Sun Capital's furniture industry strategy. Mike Gould: A bridge across 59 Street that gives the employees of Bloomberg--the last media company in America still making money--direct access to the store. The Dillard Family: Wait, are they still on this list? I thought they weren't around anymore. Gary Friedman: Restoration .. of the economy to support his new upscale retail prototype. Brian J. Dunn: High definition profits. Terry Lundgren: A new merchandising program called No More Macy's that tailors stores to local markets, giving them new names such as Burdines, Robinson-May, Marshall Fields, Bambergers... Warren Shoulberg: The biggest bowl he can find ... to give to Eddie Lampert so he can eat his words: "... the destination--rebuilding Sears Holdings into a great company on many dimensions..." And to all: Peace on earth.