It's in the giving of a gift to another, a pair of mittens that were made by your mother.
8 seconds sound clip from the The Muppet Christmas Carol movie soundboard.
You can hear this line at 00:49:14 in the Blu-ray version of the movie.
Quote context
[...]
- May I welcome you to... Christmas morning! Oh ho ho ho ho!
- It is the season of the heart, a special time of caring, the ways of love made clear.
- And it is the season of the spirit, the message, if we hear it, is make it last all year.
- It's in the giving of a gift to another, a pair of mittens that were made by your mother.
- It's all the ways that we show love that feel like Christmas.
- A part of childhood we'll always remember. It is the Summer of the soul in December.
- Yes, when you do your best for love, it feels like Christmas.
- It is the season of the heart, a special time of caring, the ways of love made clear. (2)
[...]