Since the "religious" holidays were ripped off from old pagan festivals, I rarely think of them as anything but times to enjoy the company of friends. I also enjoy Memorial Day, the 4th of July, Labor day and Thanksgiving.
Christmas for example...I like the idea of getting to see my family, having everyone together and catching up on whatever. Gifts are nice too, I do like to guess what people would like, it's like a game to me.
I don't really think about the religious part of it, and although my family is extremely religious, we don't really talk about the religion at all.
This is one of the few times that I am okay with religion (some of the good that can actually come out of it, although I wish religion wasn't needed for this to happen). Although I would prefer a non-religious holiday...Festivus anyone?
Hey... I am not an Atheist but that is an interesting question. a true Atheist does not believe in anything but life and death. You live for no purpose and then die because everyone has to.