Sophos has posted an article about a holiday spam that it received two days ago.
The email contain a greeting message and a white screen with a Play button in the middle. When a user clicks on the button, it will display a fake error message.
The error says that the user must download the latest version of Flash Player and he or she can do so by clicking on the Download button provided in the error message. It will attempt to download the alleged Flash update if the user clicks on the Download button.
The file is detected as Troj/Dropr-CL.