I start off with a few actual presents (maybe about 3 each), then add in things they need, and then things off the Christmas list, so in the end it looks like a lot.
For example DD1 (6) is getting a lalaloopsie doll she really wants, a furby and a DVD from us. Father Christmas is getting her some make up and nail varnish, because she knows I never would. To me they are the main present.
She needs
jumpers, PJs, slippers, dressing gown, bobbles, leggings, purse, so I may as well wrap them up for her and give them to her at Christmas now.
She wants (from her list) a chocolate orange, a dolly and a teddy and some felt tips, so I will get those as well, as they are not over the top.
This means that I am up to at least 20 presents, but I will have spent less than £100 on things that are presents rather than actual needs.
If I only had the one, she would get more, but there is no way I can think of 20 things to get for DD2 (3), and I do think the volume needs to be the same.