*Foot Notes

In this week’s Footnotes:

Credit card limits notwithstanding, if someone were to lavish upon his kid, or anyone, all 78 gifts listed in “The 12 Days of Christmas,” he would also have to file an environmental impact report plus parry charges from Greenpeace and Amnesty International. (Eight Maids a Milking? Pleeze!)

So, for those to whom money is no object, we offer the “If You Really Love Me” toy shopping guide.

* Yo-yos are hot this year. It’s a simple plaything guaranteed to provide hours of entertainment. Prices start at about $5 for an old-fashioned yo-yo that goes down and comes up. A modern, “high-performance” Yomega Fireball Yo-Yo sells for about $9. It also goes down and comes up. But if you really love your favorite youngster, Yomega’s Metallic Missile Yo-Yo sells for about $90. It too goes down and comes up. . . .

* You might buy your progeny a board game such as Monopoly. You could buy the traditional set, a worldwide favorite for more than 50 years, for about $10. But you could pay $35 to $60 for the “Wizard of Oz,” “Star Trek” or “Star Wars” versions of the game. Go ahead, “Trust the Force.”

* Speaking of Star Wars, toy manufacturer Kenner puts out a Darth Vader light saber that glows for about $20, batteries not included. But if you really love your little Jedi Knight in training, you can buy a limited-edition light saber, an exact replica of the original film prop, made by Icons. It doesn’t light; in fact, it’s just the handle. But, you’ll pay $550.

* For your future mogul, a classic silver Mercedes Gulf Wing, designed for those discriminating 3- to 6-year-olds who are 65 pounds or less, can be had for about $400. Don’t deny your kid the opportunity to gloat while driving 5 mph through the neighborhood.

* FAO Schwarz in Glendale offers a variety of stuffed animals. Prices range from about $25 to $150. The store also displays a stuffed lioness made by Steiff that can be yours, or theirs, for a mere $3,200.

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Today, the day after Thanksgiving, is traditionally the start of the holiday gift-buying season. It’s that wondrous time of year when carolers sing, children dream of toys and grown-ups open their wallets. For guilt-ridden parents, when the sky (and not their Visa card) really is the limit, some toys are as extravagant as baubles from Rodeo Drive. *