My last day is Dec 22 and I reopen Jan 3, 2012. I have found in the past that most parents have the time off and the only children that show are the ones whose parents are home and the parents have decided to go for lunch, go to the mountain to ski, go shopping or just want the time away from their kids. I tried staying open my first year for Dec 24 and between Christmas and New Years, but the only child that attended was one whose father said "I'm paying for the day so I might as well drop him off". When my son was 6 years old he asked me one time about parents being home and dropping their children off at daycare. He asked "Mom, don't they like their kids?" Out of the mouths of babes.
I have worked it in my contract that I always take off the week between Christmas and New Years. It is a good time for me to recharge as well.