I was just about to suggest cutting them into nice neat squares and presenting him with a lovely rag quilt, when I saw that others had the same idea. Once it's done, there is no question about fixing them, and you can get him a nice new pair of jeans. Or Santa can bring them to him. You could even cut a square around one of the holes, back it with a red calico, and use the block in the quilt as a reminder of the condition the jeans were in. Do it with a smile, and both get a good laugh out of it!