I go to it every year - I can't wait for 2010 - I genuinely think this is a good value add for myself and tens of thousands of others.
I work through it like any other day but get more done because less people interrupt me.
I treat it as a mental health day and go _____ (fill in blank with "to gym", "golfing", "to the movies" or whatever makes you happy)
I am going to it because I have new employees reporting to me and they think it's excitiing and I don't want to disssapoint them.