New Year’s toasts can be tricky. You want to cheer the year and people, too. But you don’t want to make a faux pas or stumble on words.The trouble is that the more rules that govern toasts, the more nerve-wracking it becomes.A good toast is brief, sincere and appropriate to the circumstances, says Chris Madsen, a Sioux Falls, S.D., lawyer. It also contains a dose of spontaneity.“It can be challenging to come up with something. But as long as it’s sincere, humble and honest, the words can come to you fairly easily,” says James Jacobson, president of First Financial Service Center in Sioux Falls.A common mistake is trying to be funny when the circumstances don’t warrant it, Madsen says.Champagne is the universal toast beverage, but nearly anything will work. It’s not what’s in the glass that makes the difference; it’s what’s said while the glass is raised.Gain your audience’s attention by standing up and using eye contact, advises The Harbus, a weekly paper for the Harvard Business School.Other suggestions include: Stand with confidence using open, inviting body language — feet slightly apart, arms uncrossed. Look across the audience, skimming their heads with your eyes. Engage the crowd by looking at a few people directly. Take a deep breath and speak slowly.Finish strong, and raise your glass. Take a sip of your drink; don’t chug it.Finally, go easy on the booze if you’re giving a toast. Too many drinks will foil the process.