Last year, 800 foolish hippies kicked off the New Year with this benighted pagan ritual: They jumped in the water, froze their teats off, and howled in pain. (They think the polar bear is their collective spirit animal—it's actually the lemming.) This year, Seattle Parks and Recreation is expecting more than 1,000 participants. Bring a warm blanket and a Thermos of something hot, and chuckle at people behaving like animals. (Matthews Beach, 9300 51st Ave NE, 684-7241. Noon.)