I see it as a time to visit friends and family, something that has been associated with mid-winter customs going back to the pagans.
I haven't erected a fir tree, real or fake, at home but helped my partner do so in her home - and that mimics pagan practises too.
And although I try to insist that I personally don't want to have any presents around this time of the year I do buy them for other people. Apparently, that practice is associated wirth the Roman god of Saturnalia.
I am neither Christian nor pagan - and nor do I worship Roman gods. I recognise traditions around the world as a matter of course (and I recently returned from two predominantly muslim countries, where I visited some mosques and spoke to people therein), which may be construed as 'observing' religions in some respects but, despite my fascination for cultures across the world, I have never encountered enough evidence to believe in Shiva, Apollo, Thor, Isis, Amaterasu, Nuwa, Yemayá, Jahweh, Shango, Anzar, Torngarsuk or the thousands of other deities that have been worshipped. I don't 'celebrate' their supposed birth dates nor any other dates associated with any deities or manifestations thereof.