Simon realizes that all the times he's squabbled with his sister would classify him as "naughty" by Santa's gift-giving standards, but he's also been "nice" by following commands, grooming his sister and not making messes.
The uncertainty about Santa's list-making rubric has him slightly horrified that he didn't keep a tally of his actions so he could be extra nice to balance things out and guarantee presents under the tree.
I tried to reassure him, but he's set on fretting until he sees a present with his name on it.