Although I love Halloween more, Christmas is definitely a close second for me. Like someone else said, Halloween kicks off the Holiday season. I like the transition of spooky eerieness to the warmth and friendly cheer.
Halloween is more fun where you get to watch scary movies, see the kids in costumes, dress up and it's also more simple.
Christmas sadly, has become a lot more commercialized throughout the years. It's all about buying presents. No sooner are people thankful for their turkey that they bust out the door to trample over people in stores the next day on Black Friday to get that perfect gift. Whatever happened to being greatful for what you have, and thankful that someone thought of you? Now when I was a kid, Christmas was my favorite holiday, but that has since changed as I got older.
But, I had to admit, while I'm sad to take down the Halloween decorations, the bright friendly Christmas ones do make up for it and I'm actually more sad to take the Christmas ones down after Christmas, and probably because it seems like a longer wait until the next holiday comes along, but Halloween and Christmas are the two big holidays I celebrate, as the other holidays, while fun, just aren't as exciting for me.