Maybe it's that there's something iconic about the man: the wavy hair and snow-white beard, the subtly playful but paternal sparkle in his eye, the soft gravel in his voice. How could you not want to sit on his lap and recite your wish list or, alternately, listen to him croon "We've Got Tonight" in your ear? Yes, it seems incredible, but consider: Have you ever seen Kenny Rogers and Santa Claus in the same place at the same time? Kenny's touring around the holidays, singing holiday tunes from 1984's "Once Upon a Christmas" album, spreading the spirit; Santa tours with gifts in a sack. Santa has headquarters at the North Pole. Kenny Rogers has Roasters. Both have impersonators Santas haunt malls, Kennys litter Branson and Pigeon Forge. Sure, maybe it's just the iconic look. There's always www.menwholooklikekennyrogers.com to think about. But when you see Kenny at the Siegel Center Sunday, Dec. 10, at 7 p.m., ask yourself: Who's really stuffing my stocking? We're on to you, Kenny. Tickets are $29-$55. Call 828-7267 or visit www.ticketmaster.com.