New Year is nice. It's a good time to gather all the friends and family that you can, and either:
1) go to a camping trip to the beach
2) make a really neat party
3) have a quiet dinner, maybe some chicken roll and salad, etc
And at midnight wish everyone you can a happy new year, then drink some booze and stuff, spill champagne everywhere, etc. If by then the government doesn't outlaw fireworks, go and have a blast.
I used to think it was some kind of abstract representation of the rest of the year (like if yo spent it partying then most of the rest of the year would be spent in parties) but that's kinda silly now. Still it's a good moment to spend with friends (unlike xmas, which should be spent with family)
If you don't think it's special it's probably because you live in one of those countries where your entire family is always miles apart and you don't have many friends
![Razz :P](./images/smilies/icon_razz.gif)