I don't know why, but I've always loved wrapping presents. I love the feeling of knowing that whoever the present is intended for will be quickly trying to get to a present they've seen sitting underneath the Christmas tree for a couple of days, only being able to wonder what may be in the box. I love to put bows and ribbons on the present, making it look all nice. I'm also a tape-aholic, and love to tape presents so it makes it a little challenge for the people to open it.
It also doesn't have to be Christmas presents necessarily, it's the same for birthday presents and any other occasion that a present may be necessary. I usually tend to associate wrapping presents with Christmas and the holiday season due to the fact that I'll end up wrapping more than one thing.