X-Mas trees are back again this year, and once again you can cut them down for a small resource profit. (It appears to be 75k payout for 25k invested = 50k profit, just like last year)
However - now X-Mas trees also spawn presents! If you remove the tree, you lose the chance to get presents from it. The presents I've seen so far only give 5k elixir a pop, with a maximum of 5 spawned at any one time.
Thus it may be more profitable in the short-term to leave these trees alone, at least until they stop dropping presents!