You message should convey the same courtesy to your callers as a person would who is speaking to someone in your office. Saying things like "thank you for calling" and "have a nice day", in addition to watching your tone of voice, will help you to represent your office in a compassionate and professional manner.
For those with voicemail greetings that get changed about as often as a new president is elected, know that this is doing a serious disservice to the caller-recipient relationship. It signals to callers that the business is anything but an authority, most likely not very detail oriented, and has questionable overall credibility and competency. Those aren’t traits that any business wants to associate itself.

Whether you’re out for the day or are off for the week, the first rule of an out of office voicemail greeting is: let callers know when you’ll be back! You’ll save them the frustration of continuing to call and yourself the hassle of listening to redundant voicemails. It’s also a good idea to set the expectation of whether you are answering messages while you’re away, and who they can reach for assistance in your absence.
Not everyone will observe the same holidays, and not every business or even member of your team will be around at the same time or even days. It is also completely possible that your business will stay open, but adjust operating hours. Either way, recording a personalized holiday greeting for your business can go a long way in improving your customer’s experience.