There's a Champagne Wishes cake here that's cute: http://www.wilton.com/recipes/recipesandprojects/Xmas/wishes.cfm
Also, what about one of those snowflake cakes--they're very elegant.
My daughter's birthday is on New Year's Day...we are having a get together for the night before. I am thinking about attempting a mad hatter cake. I think you could go with some really bright colors and somehow tie in a clock striking midnight. Whatever you do...just make it fun! 
you could put the new years baby on top, the one with the ribbon & tophat. that would be too cute.
There is one that Colette Peters has in her book...it is the face of a clock, with the number and hands painted in gold. I was thinking you could do something similar but instead of the the usual numbers on the face of the clock..they could all be the age of the birthday person..if that's appropriate. Just a thought!
This is from Mike's Amazing Cakes..... and looks difficult, but it would be neat to make the cake board itself be a clock face.
I love Mikes cake the best. I honestly have thought about making it myself, I would just use cake boards and decorate them with fondant and paint them, then place the cakes in between them. I don't think the clock faces need to be edible, just decorated.
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