I don't have a budget. In general, I spend between $150-$300 on the kids (each). My sons one gift (remote control hummer was $100). Depends on what they want. Of course they don't get everything they want, but I try to get some items from their list. My husband is buying my son a keyboard for christmas so that is running around $200. So I may be spending about $500 for his christmas this year.
My husband gets a christmas bonus check which runs around $2000++ so that pays for our christmas and pays for the gifts for my nephew and nieces too.