This doesn't mean your work has to necessarily have a Scottish theme, or indeed to include a kilt, just that there needs to be some PLAID somewhere on it.
However, I have gone for Scottish and a kilt on my offering:
The image is a lightly-decoupaged one from the La Pashe CD "The Best of La Pashe 2012" while the background was printed out from the 2014 edition in the same series.
I wrote the sentiment out using the font "Stonecross" (note to anyone who tries to use this font, which is available on many free font sites - it has no lower case characters so you need to write all in upper case or you are left with blank spaces where the letters should be) to give it an authentic Scottish look.
For anyone who can't read it, or doesn't understand the Scots dialect, click on the row below and highlight everything between the two asterisks and while it is highlighted, you will see it in clear text!
* I don't know where that wind's coming from but I know where it's going *
It refers, of course, to the tradition of a Scotsman not wearing anything under his kilt! And for that reason, I did consider using an alternative font - our old friend Comic Sans, since "Sans" is the French word for "Without"!
I think this would make a great New Year card - after all, Santa must be in a party mood after he's got all that present-delivering out of the way.