I know this is a bit early, but does anyone know what nice restaurants tend to be/are open Christmas eve and/or Christmas day?
It would be helpful if you would tell us more specifically what you are looking for. Cuisine preference(s)? Casual vs. upscale? Particular neighborhood(s)? Per person budget for food?
If you want something expensive and special, I can recommend Bouley. I went there for Christmas lunch last year. Fantastic.