I give you credit for that one. Not too bad, but not a revolution either. Here's some pointers on my scoring.
Graphics-Cartoony and decent, reflected the mood of the song.
Style-Really good, but you really to compile your flash more, if possible. It lagged on my computer at low quality, and I have a pretty good computer.
Sound-Christmas music just rocks!
Humor- A penguin and a dog? Interesting and humorous combonation.
-In general, you've got some work to do yet on this one. It has great possibility, but right now, it's mediocre. Add something more to it, like more animals playing different instuments, or pick a different Christmas song that has a variety of instuments to incorporate more animals. Or go outside your limits; try making your own varietied intrument Christmas music in order to incorporate more animals to play along.
-Either way, good effort, hope to see more from you : )