Rejoice or lament, the first snow of 2010-2011 will be here before we know it. That can mean only one thing: Walking in NYC will become more challenging. Fear not! Walking in the winter can be considerably more pleasant than walking in the summer, if not quite as wonderful as walking in the spring or autumn.

Ah, yes, winter! The frozen garbage doesn't stink nearly as bad as the broiling garbage of summer, and its ooze does not venture as far down the sidewalk before freezing. One's comfort in winter depends not on air conditioning but on one's wits. Winter is a perfect season for us witty New Yorkers.

To wit: We get to wear all our fashionable winter gear. No season sets the truly fashionable apart from the merely faggy as does winter! Those who like to express themselves through their attire are presented with limitless opportunities during this clothing-mandatory time of year. We can go preppy, obscene fur, hipster, snowboard bum, cowboy, Brooks Bros business, and a million other styles. It's awesome.

No matter what you wear, make sure you are wearing layers. As the topic of this post is walking, specifically, I recommend you go with a low-rent look. If you have a car or don't mind springing for taxis, dress to the nines, but if you're on foot, you want to keep it somewhat practical because nothing sucks more than a big salty, slushy stain on that $1,800 cashmere overcoat. That's the first thing: Wear stuff that you don't mind getting a bit grubby. Nothing seems to get cleaned during winter in this already dirty city; it just gets dirtier until the rains of spring wash it away.

The second thing is obvious: Layer up.

The third thing should be obvious but isn't: Wear stable, waterproof boots. If the weather is below freezing, you will encounter ice. If it's above freezing, you will probably encounter slush and garbage ooze yearning to be free.

That's how to walk in New York City in the wintertime.