Vegas, New York or Dubai late December?

[GreigR]

Hello,

I'm looking for some advice and suggestions please.

I'm looking to take my wife away for her 40th birthday as a surprise, all three places are on her list of places she'd like to visit.

We'd be flying from the UK on Dec 26th for 4-5 nights.

Out of the three, which would you go for?

Many Thanks