Instructions: Put on your party hats; New Years Eve is on the horizon - the end of one year, the start of another, and the merciful climax of the holiday entertaining season.

Even those of us who are reluctant to so much as plug in a Crock-Pot the rest of the year somehow get the urge to clear off the dining room table, dust off the good wine glasses and work some magic in the kitchen during December.

Still, theres no reason to make entertaining exhausting. Sit-down dinners are special, but more loved ones can make your invitation list if the eats are limited to hors doeuvres. Think trays of nibbles, pop-in-your mouth bundles of flavor that give the cook a chance to be creative and the guests something to nosh on.

Best of all are the hors doeuvres that can be prepared in advance and frozen until party time, requiring only reheating in the oven or a turn on the griddle.

Kitchen conversations start with nibbles - and so do good New Years Eve parties.

The emphasis is on smallness - something that can be enjoyed in a bite or two, no more.

So we are not talking about a heaping plate of nachos here, or any of the gargantuan, appetite-killing appetizers that appear on restaurant menus these days. Nor are we talking about the kind of party buffet most of us are schooled in: heaping helpings of dips and chips; cheese and crackers; cookies and cakes.

Of course, those are good, too.

Food is supposed to be easy for the holidays when youre entertaining.

For example, transform wild mushroom, walnut and goat cheese empanadas into a simple snack with the use of frozen puff pastry.

With the wrapping made easy, the sky is the limit with other fillings such as ground lamb, garlic and rosemary; smoked chicken with salsa; and braised rabbit with dried figs.

Hors doeuvre, by the way, is the $10 French name for appetizers served with cocktails, the high-society equivalent of chips and beer nuts. It is pronounced

"or derv."

The literal translation from the French is "outside (hors) the work

(doeuvre)" - the "work" being, in this case, the main course or dinner. It is correct to use hors doeuvre without an "s" at the end to describe several snacks, but the familiar Americanization is hors doeuvres.

Some tips for throwing an hors doeuvres-only party:

Allow 10 to 14 hors doeuvres per guest.

Allow guests to mingle with a drink before you begin passing the munchies.

The first appetizers out should be cold or room temperature, letting others warm in the oven.

Cocktail plates can be difficult for guests to manage, so anything that can be eaten with fingers right from the tray is easiest. If plates are used - a necessity for messier morsels - try to make hors doeuvres that can be eaten in a bite or two without a cocktail fork, which adds another element to the balancing act. Offer plenty of napkins, regardless.

When placing a platter of nibbles, set out only small portions at a time, then keep refreshing the platter to prevent uneaten food from getting stale.

Not every one of the nibbles has to be elaborate. Serve fast, three-ingredient mixes, such as cashews with sun-dried cherries and coconut; warm walnut halves with garlic oil and chili powder; and mixed nuts with minced candied ginger and rosemary.

Tartlet shells from "Martha Stewarts Hors doeuvres Handbook"

(recipe on Page E-2) can be filled with any number of savory ingredients.

Consider using miniature crepes, fresh tortillas, frozen puff pastry, won-ton wrappers and sturdy, good-quality white bread as the base for toppings and fillings. These can be frozen safely and warmed up easily.

Dont feel obliged to make everything from scratch. Many fine salsas and bottled sauces at the store can dress up plainer ingredients such as deli meats, cheese rounds or raw vegetables.

Fancier foods, such as smoked salmon, sliced beef tenderloin or poached shrimp, need only a simple dipping sauce for accompaniment. Also, check supermarkets and food clubs for bulk frozen hors doeuvres to supplement your offerings.

Key point: Remember that a main goal of throwing a party is to make sure you enjoy the evening as much as your guests.

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