“Gift Exchange” is the first PC versus Mac commercial urging viewers to get a Mac for the holidays, specifically because of Mac’s ability to make beautiful, creative and heartfelt holiday gifts.

In this, the 16th commercial in the series which debuted in November of 2006, Mac and PC stand side by side, Mac in his usual garb and PC in a Cosby-esque holiday sweater atop black pants, white shirt and a tie. Mac is holding a gift in his hand, which PC immediately notices, “What’s that? A little present over there for old PC?”

Mac smiles and hands over his gift, to which PC wishes aloud, “Please be a C++ GUI Programming Guide,” a must for all drab and dull PC-types, apparently. PC opens the gift. Out comes a photo book, full with pictures chronicling their year together – in ads. “Oh, it’s a book of photos,” PC yawns.

“Photos of us,” Mac responds brightly.

“Well, that looks like a lot of work, anyway. Thanks.” PC responds.

“Actually, that was real easy. Just a few clicks in iPhoto,” Mac says, pointing to the book while enjoying the pictures again.

At that, PC pulls out a gift of his own for Mac. What else? A C++ GUI Programming Guide.

It would seem that PCs aren’t quite hip or thoughtful enough to handle the whole holiday gift giving thing, after all.