Where to eat in New York during Christmas and New Year's?

An interesting, fairly recent phenomenon in Manhattan is the proliferation of Belgian restaurants. A nice one on the Upper East Side is Brasserie Magritte. Any Belgian place is going to feature beer prominently; Magritte has a fine selection, especially the Belgian specialties like sour ales and lambics. Try the pommes frites.

For something really festive (not cheap), I like Kings' Carriage House. Dinner is excellent -- especially any kind of duck -- but the real draw is the decor, which is 19th Century urban rustic (if there is such a thing). It's as nice a space as you'll find in the city.

If you are really wanting to go fancy, try with all your might to get a reservation at Per Se or Le Bernardin-both are Michelin 3 star restaurants and the food is amazing.  A little lower key just on the verge of hell's kitchen that I go to every time I'm I NYC is Gallo Nero-tiny Italian place, amazing burrata.