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Didn't get one at all last year... this year I'm bouncing around in Ashenvale just doing some low levels quests for rep and bam! Red Santa Hat drops from a level 10 Furbolg. My wife is pretty mad at my luck, hehe.
So far we know the following mobs can drop hats:
Kobolds, assuming their candles haven’t set them on fire
Ghosts
Skeletons
I would assume humans can drop them
I don’t mind spending some time killing low level mobs hoping for a hat drop. But I will only do so if I can find a good spot where I can go into a murderous rampage without taking mobs away from low level characters trying to level. From the sounds of it all humanoid mobs have a chance of dropping a hat. I just wonder if this extends to mobs like yeti and worgen.