My vote is that she tarts it up! She can hang out in hoodies, jeans, and skate shoes the other 364 days; there ain't a thing wrong with a cute little pair of CFM heels and a little dress. Or there's already the skinny-jean option with a cute top. The only concession I'd make to comfort over fashion for NYE is that really high heels will hurt her feet enough she'll feel it the next day, which might not make for the best day on the hill on Jan 1.
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