Crows are known to steal things that shine; they are attracted to shiny objects, and they have a reputation as a tough bird that isn’t afraid to take whatever it wants. This crow seems to have a different fetish: rather than shiny things, he decided to steal this tiny Christmas hat.
This is one theory for this photo. Another one is that this is an exceptionally friendly crow, and this person decided to knit him a hat for those cold winter days. On the one hand, this theory seems more acceptable, since the hat fits the crow perfectly, and that can’t be a coincidence. On the other hand, have you ever met a friendly crow?