Simon's always had a rueful streak, and this CD's spartan arrangements don't lend much cheer. But who's complaining? The singer's own ''The Land of Christmas (Mary)'' recalls classic Carly. And Willie Nelson's ''Pretty Paper'' is a beautifully understated duet. But occasional odd touches (an electric Dobro renders ''O Come, All Ye Faithful'' eerie) make it only Almost perfect.
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