The last few years I've made an effort to stay up because it's really important to my daughter (she's 9.5). I do appetizers and serve sparkling juice in wine goblets. I decorate a bit with dollar store stuff - cheery tablecloth, gold serving platters, star-themed napkins, balloons, Happy NY banner, etc. She loves it all. Then we watch the ball drop, give everyone a kiss and promptly go to sleep!