There is a new posting from Mike Nash on the Microsoft Security Response Center blog:

http://blogs.technet.com/msrc/archive/2006/01/05/416980.aspx

Relevant quote:

So the thing that I know you are all wondering is what should I do?  So here is my advice.  If

you are a consumer or a small business, you should use either Windows

Update (or ideally Microsoft Update) to automatically install the

update.  If you are running Windows XP SP2, you are likely already at least using Windows Update or Automatic Update.  If you are an enterprise customer, you should deploy the update as soon as is feasible.  Put it through your testing process and get it deployed.   With the update available today, you certainly have the choice of deploying now or waiting until your normal release process.  If it were my decision, I would move up the schedule.  That is what we are doing in our IT operation here at Microsoft.