Spurgeon was somewhat impatient with his fellow brothers who chose to be overly devoted to a ‘religious’ aspect of Christmas Day. However on the other hand, Spurgeon was not a Scrooge. He certainly did not think it was unscriptural or unbiblical to use this season to preach on the significance of the incarnation. So you can find a number of sermons by him related to this topic.
In December of 1855 he preached on "The Incarnation and Birth of Christ" from Micah 5:2. He began his sermons with these thoughts:
THIS is the season of the year when, whether we wish it or not, we are compelled to think of the birth of Christ. I hold it to be one of the greatest absurdities under heaven to think that there is any religion in keeping Christmas-day. There are no probabilities whatever that our Savior Jesus Christ was born on that day and the observance of it is purely of Popish origin; doubtless those who are Catholics have a right to hallow it, but I do not see how consistent Protestants can account it in the least sacred. However, I wish there were ten or a dozen Christmas-days in the year; for there is work enough in the world, and a little more rest would not hurt laboring people. Christmas-day is really a boon to us, particularly as it enables us to assemble round the family hearth and meet our friends once more. Still, although we do not fall exactly in the track of other people, I see no harm in thinking of the incarnation and birth of the Lord Jesus. We do not wish to be classed with those ‘who with more care keep holiday the wrong, than others the right way."