Esprit Christmas Village and Skating Lake by Camila Runo
There is a well developed winter themed region on Esprit by Camila Runo. Walk or horse ride on the winter woodland trails and skate the surrounding lake. Then visit the Christmas village for a glass of Gluhwein and some friendly chat. Don’t forget to get your Christmas tree before you leave.
http://maps.secondlife.com/secondlife/Esprit/204/57/2026
Horse riding on Esprit
Winter Wonderland 5 by Linden Lab
Also, there is the Winter Wonderland 5 created by Linden Lab themselves, where the annual snow ball flights take place between Second Life residents and the Lindens and Moles.
http://maps.secondlife.com/secondlife/Winter%20Wonderland%205/113/7/31