Absolutely not suitable for children. Nude cartoons, even if related to Disney, are not something children should be exposed to. It can confuse and potentially harm their understanding of appropriate behavior and imagery.
Well, one way could be to depict a group of kids organizing a charity drive and collecting toys for poor children. Or have Santa Claus visiting a homeless shelter and spreading joy. Another option is to show a family inviting a needy family over for Christmas dinner.
Such an image in a cartoon typically implies a macabre or sinister element. It could be used to create a sense of fear or to represent something that's not good or wholesome.
The reason could be that it's a way to add an element of mystery or intrigue to the cartoon. Maybe the paper holds a clue or a special drawing that's part of the story.