I haven't started, but my list isn't very long:
Mom & Dad --- no knitted gifts this year, I will more and likely knit for them after the holidays. Which is fine by them.
Best friend - Scarf & socks
Her oldest daughter - felted bag & socks
Younger daughter - socks and I hopefully something else.
I am usually late sending them their gifts.
Friend #2- Scarf or socks
Friend #3 - Scarf or socks
Hairdresser - scarf, shawl or socks (depends on my time limits). It's a first time I have ever given her a present and she's been cutting my hair for 5 years now.
We do a small gift exchange at work, but I will more and likely bake stuff for my co-workers.
I come from a large family, but since I was a teenager (many moons ago) we stopped exchanging gifts, the family just got too large.
I also will be getting a christmas present from myself. My little puppy will be coming home around the second week in December.

So my knitting plans could change drastically.